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1999 (9) TMI 639 - CEGAT, KOLKATAExtract: .......keeping in view the facts and circumstances of the case to Rs. 10,000/- (rupees ten thousand only). As a result - (a) Demand of duty of Rs. 1,08,422.39 is set aside. (b) Demand of duty of Rs. 91,456.57 is confirmed. (c) Penalty of Rs. 25,000/- is reduced to Rs. 10,000/- (rupees ten thousand only). 12. emsp The appeal is disposed of in above manner.
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