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2001 (11) TMI 559 - CEGAT, MUMBAIExtract: .......As far as demand for Rs. 6,96,410/- is concerned, it is decided against the assessee. As far as the penalty is concerned, in view of the fact that a sum of Rs. 7 lakhs approximately is conceded by the assessee, we would impose a penalty of Rs. 1 lakh. The confiscation is remitted. Appeal is disposed of in the above terms, with consequential relief.
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