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1983 (3) TMI 271 - CEGAT NEW DELHIExtract: .......prosecuted. 6. The entire statement of Shri Gurbachan Singh at best creates a strong suspicion against the Appellant but such suspicion cannot take place of evidence. 7. Therefore, we hold that the imposition of penalty on the Appellant under Section 112 is not warranted by law and, therefore, set aside the penalty and allow the appeal.
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