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2003 (10) TMI 518 - CESTAT, NEW DELHIExtract: .......the appellants are liable to pay penalty. However, taking into consideration the facts and circumstances of the case, we are of the view that the interest of justice will be met if the amount of penalty is reduced to Rs. one lakh and the redemption fine is also reduced to Rs. one lakh. We order accordingly. The appeal is disposed of in these terms.
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