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    <description>The High Court of Punjab &amp;amp; Haryana dismissed the revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944. The Tribunal&#039;s reduction of the penalty imposed on the assessee from Rs. 1,23,902 to Rs. 25,000 was upheld by the Court, which found the decision legally sound and declined to reverse factual findings in the appeal.</description>
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      <description>The High Court of Punjab &amp;amp; Haryana dismissed the revenue&#039;s appeal under Section 35G of the Central Excise Act, 1944. The Tribunal&#039;s reduction of the penalty imposed on the assessee from Rs. 1,23,902 to Rs. 25,000 was upheld by the Court, which found the decision legally sound and declined to reverse factual findings in the appeal.</description>
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