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2002 (1) TMI 517 - CEGAT, NEW DELHIExtract: .......sion that the Commissioner (Appeals) had even observed that the assessee had any mala fide intention. The facts are not similar in the present case. In my view, the penalty of Rs. 25,000/- upheld in the impugned order, in the facts and circumstances of the case, is not very high. Consequently, the appeal fails and the same is accordingly dismissed.
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