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1994 (10) TMI 187 - CEGAT, BOMBAYExtract: .......imposed in excess of the maximum prescribed under the statute, is illegal, and shows non-application of mind and cannot be sustained. 11. emsp In the result, the order, both in relation to demand of duty and imposition of personal penalty is not sustainable and is therefore, set aside. 12. The appeal is therefore, allowed with consequential relief.
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