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1990 (4) TMI 150 - CEGAT, NEW DELHIExtract: .......there is no justification for imposition of penalty on Shri Shadi Lal the penalty of Rs. 12000/-imposed on him by the adjudicating authority is, therefore, set aside. 5. In sum, the appeal of Shadi Lal is allowed, appeal of Prem Rattan is rejected subject to modification in the order of absolute confiscation of the machine and reduction in penalty.
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