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    <description>The penalty imposed under Section 11AC of the Central Excise Rules, 1944, was reduced from Rs. 17,06,632 to Rs. 1 lakh by the Commissioner of Customs and Central Excise, Hyderabad, due to a delay in duty payment. The appeal against Order-in-Original No. 13/2001 was disposed of in favor of the party.</description>
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