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2002 (5) TMI 791 - CEGAT, MUMBAIExtract: .......upon by the learned Advocate does not help the case of the appellants in the facts in this case. Therefore no interference in the penalty imposed is called. 6. emsp In view of our findings, the appeal is partially allowed, by confirming the penalty under Rule 173Q(1) of Rs. 5 lakhs and in addition by reducing the redemption fine to Rs. 1 lakh only.
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