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1996 (12) TMI 180 - CEGAT, MADRASExtract: .......ded before us that the penalty of Rs. 4,000/- is excessive taking into consideration the duty demand. We have considered this aspect. We feel that the interests of justice will be met, if the penalty is reduced to Rs. 2,500/- (Rupees two thousand five hundred). Ordered accordingly. But for the above modifications, the appeal is otherwise dismissed.
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