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2006 (3) TMI 786 - CESTAT NEW DELHIExtract: ....... ₹ 20 lacs (Rupees Twenty lacs only) in lieu of confiscation or the penalty of ₹ 10 lacs (Rupees ten lacs only) imposed on the appellant firm, and ₹ 5 lacs (Rupees five lacs only) imposed on Shri Ratanlal under the provisions of Section 112(a) of the said Act. Final Order 15. For the foregoing reasons, we dismiss both the appeals.
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