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2001 (2) TMI 379 - AT - Central ExciseExtract: .......f the case and the status of the appellant in the firm as he was manager, we find it a fit case to reduce the penalty of Rs. 5 lakhs as imposed on him by the Commissioner to Rs. 2 lakhs (Rupees two lakhs only). Except for this modification, the impugned order of the Commissioner is upheld. The appeal of the appellant accordingly stands disposed of.
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