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2006 (12) TMI 407 - CESTAT, MUMBAIExtract: .......by M/s. Shiv Enterprises. In addition, the department may also consider causing appropriate action under other laws in force. (d) The penalty of Rs. 2 lakhs (Rs. Two lakhs only) on M/s. Shiv Enterprises as upheld by Commissioner is fully justified and hence sustained. 11. emsp The appeal is disposed off on the above terms. (Pronounced on 1-12-2006)
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