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2008 (4) TMI 87 - CESTAT NEW DELHIWhether Rs.5000/- is a minimum penalty that is required to be imposed in terms of Rule 25 of CER – held that amount mentioned in Rule 173Q(1) (of CER, 1944) or Rule 25(1) (of CER 2002) is the maximum, and not the minimum - amount shall not exceed the duty determined - while exercising discretion in fixing the amount, the authorities are supposed to give due regard to the relevant factors(nature and gravity of the offence, defence of the person and the extent of evasion)
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