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2000 (9) TMI 454 - CEGAT, MUMBAIExtract: .......msp We therefore reduce the penalty to Rs. 2000/-, the maximum provided in that rule. Also having regard to the fact that there was no mala fide and the offence is more procedural and not substantive in nature, we reduce the redemption fine to Rs. 5.00 lacs. We also set aside the confiscation of plant and machinery. 6. emsp Appeals allowed in part.
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