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1996 (4) TMI 219 - CEGAT, CALCUTTAExtract: .......aph. However, in view of the fact that duty of Rs. 4.00 lakh was deposited by the appellant prior to issuance of the show cause notice, we reduce the penalty amount from Rs. 1.00 lakh (Rupees one lakh) only to a sum of Rs. 50,000.00 (Rupees fifty thousand) only. But for these modifications, the Collector rsquo s Order is upheld and appeal rejected.
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