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2005 (9) TMI 119 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: .......ied does not merit acceptance. Even otherwise, on facts, it is apparent from the impugned order of the Tribunal that it has appreciated the evidence on record and found on facts that the penalties were excessive in light of the findings of fact recorded by it. 6. In the result, in absence of any substantial question of law, the appeal is dismissed.
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