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2000 (5) TMI 318 - AT - Central ExciseExtract: .......s of the case as the appellant was a small scale unit and is no more functional. Taking these aspects into account, we reduce the penalty from Rs. 11 lakhs to Rs. 6 lakhs. 6. emsp Subject to the above variations in the penalty and remand of the demand of over Rs. 2 lakhs, the impugned order is confirmed and the appeal is disposed of on these terms.
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