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1995 (11) TMI 220 - AT - Central ExciseExtract: .......entral Excise Rules, 1944 and hence the imposition of penalty is not sustainable on Shri R.K. Sharma, Commercial Manager. Having regard to the facts, we reduce the penalty on the appellants to Rs. 2.00 lacs. 14. emsp In view of the above findings, the impugned order is modified to the extent stated above and the appeals are disposed of accordingly.
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