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1990 (12) TMI 251 - CEGAT, MADRASExtract: .......) is not excessive and warrants no further reduction. However, taking into account the quantum of duty, we hold that ends of justice would be served if the quantum of penalty levied under Rule 173Q is reduced to Rs. 25,000/- (Rupees Twenty-five thousand) and we order accordingly. Except for the above modification, the appeal is otherwise dismissed.
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