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1986 (12) TMI 255 - AT - Central ExciseExtract: .......akh under Rule 173Q of the Central Excise Rules, 1944 needs to be scaled down consequent upon reduction in the quantum of duty payable in terms of the preceding paragraph. To meet the ends of justice, we reduce the penalty to Rs. 50,000/-(Rupees fifty thousand only). 12. emsp Except for the aforesaid modifications, the appeal is otherwise rejected.
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