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2006 (6) TMI 292 - CESTAT, CHENNAIExtract: .......e of its discretion, to impose a lesser penalty than the maximum in the facts and circumstances of the case. The impugned order is far from such exercise of discretion. 4. emsp For the reasons noted above, the penalty imposed on the appellants is vacated and this appeal is allowed. (Operative part of the order pronounced in open Court on 30-6-2006)
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