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1999 (4) TMI 286 - AT - Central ExciseExtract: .......out the removal of inputs on which credit has been taken from the registered premises to the unregistered adjacent plots. Hence for non-observance of the Central Excise Rules, penalty is sustainable however, having regard to the facts and circumstances of the case, we reduce the penalty to Rs. 50,000/-. The appeal is disposed of in the above terms.
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