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2001 (2) TMI 711 - AT - Central ExciseExtract: .......by them that capital goods can be removed to the neighbouring units. Therefore, taking in to the totality of facts and circumstances of the case and in the interest of justice the plea for reduction can be accepted. Penalty is reduced to Rs. 30,000/-. Except for this modification in penalty, there is no merit in the appeal and the same is rejected.
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