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2001 (2) TMI 710 - AT - Central ExciseExtract: .......xcise (Appeals). However, in the facts and circumstances of the case, we set aside the penalty of Rs. 40,000/- imposed by the Asstt. Commissioner of Central Excise whose order has been confirmed by the Commissioner of Central Excise (Appeals). 9. Thus, except the setting aside of the penalty amount of Rs. 40,000/-, the appeal is otherwise rejected.
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