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1996 (12) TMI 206 - AT - Central ExciseExtract: .......ard is therefore upheld. 7. emsp Taking into consideration the facts and circumstances of the case, we reduce the penalty levied in Appeal No. 1744/96 to Rs. 20,000/- in respect of Appeal No. 1715/96 of Rs. 2 Lakhs reduced to Rs. 80,000/- and Appeal No. 1716/96 penalty is reduced to Rs. 2,000/-. The appeals are therefore decided in the above terms.
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