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2004 (11) TMI 563 - CESTAT NEW DELHIExtract: .......nder Rule 96ZO is the maximum penalty and the authorities have discretion to impose the lesser penalty. In view of the above discussion and respectively following the decision of the above Hon'ble Supreme Court in the case of State of Madhya Pradesh v. BHEL, the penalty is reduced to ₹ 50,000. The appeal is disposed of as indicated above.
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