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1999 (9) TMI 279 - AT - Central ExciseExtract: .......n of plant and machinery is also reduced from Rs. 10,000/- to Rs. 5,000/- (Rupees five thousand). Further M/s. Bathija Enterprises was a Proprietary concern of Shri Bhagwandas Bathija separate penalty of Rs. 5,000/- on Shri Bhagwandas is also set aside. The rest of the order subject to above is confirmed. Appeals are disposed of in the above terms.
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