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1994 (4) TMI 200 - AT - Central ExciseExtract: .......A of the Act is invokable and the learned lower authority has rightly demanded duty. However, taking into consideration the plea that Cement Industry is in the recession, I hold that ends of justice would be served, if the penalty is reduced to Rs. 5,000/- (Rupees Five thousand). Except for the above modification, the appeal is otherwise dismissed.
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