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2009 (6) TMI 809 - CESTAT, AHMEDABADExtract: .......that once the provision of Section 11AC are invoked, authorities has no jurisdiction or discretion to reduce the penalty. As such, I find no merits in the plea of learned consultant to reduce the penalty. Accordingly, penalty to the extent of 100 as imposed vide impugned order stand upheld. Appeal is accordingly, rejected. (Pronounced in the court)
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