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2001 (4) TMI 485 - CEGAT, NEW DELHIExtract: .......refore, the appellants cannot raise a plea that in absence of any intention to evade payment of duty, no penalty can be imposed. The credit was taken on 15-8-97 and it was reversed on 8-10-97. Therefore, taking into consideration the facts and circumstances of the case, the penalty is reduced to Rs. 5,000.00, otherwise the impugned order is upheld.
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