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2000 (3) TMI 464 - CEGAT, NEW DELHIExtract: .......s period in accordance with the ratio of the Hon rsquo ble High Court judgment referred to above. Having regard to the reduced duty liability, we reduce the penalty to Rs. 10,000/- With these observations. Appeal No. E/272/96-NB DB is disposed of. rdquo 7. emsp The appeal allowed by remand. 8. emsp ROM application is disposed of in the above terms.
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