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1997 (4) TMI 230 - CEGAT, NEW DELHIExtract: .......the same time, penalty is also required to be proportionate to the offence. Looking to the totality of facts and circumstances and noting in particular that the party rsquo s appeal had been accepted by the Collector (Appeals) to the extent of allowing the benefit of Modvat on merits, I reduce the penalty to Rs. 5,000/- (Rupees five thousand only).
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