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2007 (8) TMI 562 - CESTAT, CHENNAIExtract: .......ing is that the company is liable for penalty under Section 112(a). In the circumstances, I am of the view that the penalty on the company should be reduced reasonably. I reduce it to Rs. 30,000/- (Rupees thirty thousands only). Appeal No. C/700/2000 is accordingly disposed. (Operative portion of the order was pronounced in open court on 17-8-2007)
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