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2005 (2) TMI 673 - CESTAT, NEW DELHIExtract: .......ty of Rs. 30,000/- and Rs. 10,000/- is imposed. It is a settled position of law that the adjudicating authority has discretion to impose lesser penalty than the maximum prescribed under the law. In these circumstances, we find no merit in the appeal filed by the Revenue. The appeals are dismissed. (Dictated and pronounced in open Court on 9-2-2005)
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