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2002 (10) TMI 120 - AT - Central ExciseExtract: .......ed on the medicines removed for being kept as control samples. The decision in the case of Bayer Diagnostics India Ltd. is, therefore, not applicable. We, therefore, confirm the demand of duty. However, penalty imposed is on the higher side, we reduce the same to Rs. 5,000/- (rupees five thousand only). The appeal is disposed of in the above terms.
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