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2002 (11) TMI 599 - CEGAT, NEW DELHIExtract: ....... case, referred to above, in my view the prayer of the learned Counsel deserves to be allowed. The penalty imposed on the appellant is reduced to Rs. 25,000/- (Rupees twenty five thousand only). Except for this modification, the impugned order of the Commissioner is maintained. 5. emsp As a result, the appeal is thus disposed of in the above terms.
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