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    <title>2005 (12) TMI 122 - CESTAT, CHENNAI</title>
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    <description>The appeal focused on challenging the penalty imposed under Section 11AC of the Central Excise Act. The Member (J) acknowledged the validity of considering the amount paid before the show cause notice in determining the penalty and reduced it to Rs. 1,10,814/- from Rs. 1,60,814/-. The appeal was allowed only to the extent of reducing the penalty, providing consequential relief to the appellants.</description>
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      <description>The appeal focused on challenging the penalty imposed under Section 11AC of the Central Excise Act. The Member (J) acknowledged the validity of considering the amount paid before the show cause notice in determining the penalty and reduced it to Rs. 1,10,814/- from Rs. 1,60,814/-. The appeal was allowed only to the extent of reducing the penalty, providing consequential relief to the appellants.</description>
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