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1996 (8) TMI 293 - CEGAT, NEW DELHIExtract: .......n contravention of Rule 192 for which penalty is warranted however, having regard to the overall facts and circumstances of the case as set out in Para 5.3.1 and keeping in view of the Supreme Court judgment, the penalty is reduced to Rs. 4 lakhs. The appeal is disposed of in the above terms with consequential relief, if any, due to the appellants.
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