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    <title>2005 (9) TMI 458 - CESTAT, BANGALORE</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, reducing the duty payable to Rs. 9,739 based on the production figure of 0.534 Kg per unit of electricity determined by the expert. The penalty was also reduced to Rs. 5,000 from Rs. 50,000. The decision underscores the significance of expert opinions in calculating duty liabilities and ensuring fair adjudication in excise cases.</description>
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