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1998 (10) TMI 350 - CEGAT, NEW DELHIExtract: .......he penalty of Rs. 30,000/- in the facts and circumstances of the case, I reduce the penalty from Rs. 30,000/- to Rs. 5,000/- (Rupees Five thousand only). Subject to reduction in the amount of penalty from Rs. 30,000/- to Rs. 5,000/-, the appeal is otherwise rejected. The cross-objections are also disposed of in the above terms. Ordered accordingly.
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