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2001 (5) TMI 417 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi allowed the rectification of mistake application by M/s. Dura Cell (India) Pvt. Ltd. regarding the imposition of penalty. The Tribunal reduced the penalty from Rs. 1.5 lakhs to Rs. 1 lakh, citing that penalty should be commensurate with the offense committed. The ROM application was allowed with this direction.
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