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    <description>Penalty under excise law was sustained against a company&#039;s sole authorised signatory where the record showed his admission of manipulation of product cost and removal of goods from the job worker&#039;s premises. His statement was relied on in relation to the company&#039;s duty evasion and clandestine removal, and the appellate authority had already taken a lenient view by substantially reducing the penalty. In the absence of any material infirmity in those findings, further interference was refused and the reduced penalties remained in force.</description>
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