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1997 (6) TMI 199 - CEGAT, NEW DELHIExtract: .......In view of these irregularities I consider that the imposition of penalty of Rs. 5,000/- was justified and I confirm that part of the order which relates to the imposition of penalty. 8. emsp In view of above discussion, the appeal is allowed in so far as the demand of duty is concerned. The penalty of Rs. 5,000/- is confirmed. Ordered accordingly.
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