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2000 (6) TMI 180 - CEGAT, NEW DELHIExtract: .......ot find any justification for entertaining these appeals. These appeals are accordingly dismissed. But, we make it clear that in view of the Explanation, order imposing penalty is not sustainable. In other words, penalties imposed by the authorities in the impugned orders are found unsustainable. Appeals are disposed of with the above observations.
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