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2002 (9) TMI 781 - CEGAT, NEW DELHIExtract: .......d without payment of appropriate duty the penalty is imposable on the Appellants. However, taking into consideration the facts that they had discharged their duty liability on noticing the omission, a nominal penalty will meet the end of justice. We, therefore, reduce the amount of penalty to Rs. 15,000/-. The Appeal is disposed of in above manner.
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