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1983 (9) TMI 287 - CEGAT NEW DELHIExtract: .......d in the adjudication proceedings, it is futile to say that the Appellant did not ask for an opportunity to cross-examine the persons associated with either the recovery memo or the statement under Section 161 Cr. P.C. 11. In the result, we allow the appeal and the penalty of ₹ 5,000/- if already paid should be refunded to the Appellant.
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