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2008 (9) TMI 681 - PATNA HIGH COURTReduction of personal penalty – clandestine removal of the goods – Held that:- Relevant portion of the judgment of the Tribunal reducing the personal penalty has been quoted in the preceding paragraph of this order. It does not indicate any reason much less valid reason. It is well settled that whenever a Court or Tribunal is given discretion, the discretion has to be exercised on sound principles, which must appear from the order itself - Tribunal erred in reducing the personal penalty without assigning any reason - matter remanded back to the Tribunal
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