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2002 (11) TMI 710 - AT - Central Excise
The appeal was filed against an order-in-appeal affirming duty demand but reducing penalty from Rs. 1 lakh to Rs. 25,000. The factory premises were visited, and duty shortage was found. The Commercial Manager admitted the shortage. The duty demand was confirmed, and penalty reduced to Rs. 25,000. The appeal was dismissed, upholding the penalty.
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