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1995 (12) TMI 148 - AT - Central ExciseExtract: .......e liable for penalty under Rule 173Q(1)(a) is sustainable. However, having regard to the overall facts and circumstances of the case and also taking into account the fact that the differential duty involved I reduce the penalty imposed under Rule 173Q(1)(a) from Rs. 15,000/- to Rs. 1,000/- only. 5. emsp The appeal is disposed of in the above terms.
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