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    <description>Discretion to interfere with penalty under Section 76 read with Section 80 of the Central Excise Act was recognised as permissible, but judicial interference was not justified where that discretion was exercised without arbitrariness. On the facts stated, the court found no basis to disturb the penalty order and declined interference, thereby upholding the exercise of discretion.</description>
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      <description>Discretion to interfere with penalty under Section 76 read with Section 80 of the Central Excise Act was recognised as permissible, but judicial interference was not justified where that discretion was exercised without arbitrariness. On the facts stated, the court found no basis to disturb the penalty order and declined interference, thereby upholding the exercise of discretion.</description>
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