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2011 (3) TMI 329 - GUJARAT HIGH COURTDiscretionary power - Penalty - Tribunal had in exercise of discretionary powers reduced the penalty - Reduction is warranted in a given case would not be sufficient even in exercise of discretionary powers to reduce penalty - However, in do not propose to interfere - Firstly, amount involved is not very large - Secondly, we are informed that substantial portion of duty was paid even before the issuance of show cause notice - This being mitigating circumstance, allow the issue to rest at the stage of Tribunal - Revenue appeal is dismissed accordingly.
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