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1999 (5) TMI 223 - AT - Central ExciseExtract: .......57F(2) and 57F(3). For this lapse imposition of penalty is sustainable in law. Looking to the facts that penalty has already been reduced by the Commissioner (Appeals) to Rs. 5,000/- I do not see any reason to interfere with this amount. 8. emsp But for the above modifications, the impugned order is uphold and the appeal is disposed of accordingly.
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