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1997 (12) TMI 380 - AT - Central ExciseExtract: .......ry, etc. is reduced to Rs. 25,000/-. (d) emsp Duty demand on shortages of finished goods/input material is upheld as also penalty on appellant Abir Chemicals (e) emsp Penalty on appellants V.J. Modi and M.R. Patel under Rule 209A Central Excise Rules is reduced to Rs. 25,000/- in the case of the former and to Rs. 10,000/- in the case of the latter.
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