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2000 (3) TMI 82 - CEGAT, NEW DELHIExtract: .......ations into account, subject to the reduction in the amount of penalty, we dismiss the appeal filed by M/s. Jay Rapid Rollers Ltd. as well as the appeal filed by the Revenue. The appeal filed by Shri Sukhbir Singh, Managing Director, with regard to the penalty imposed on him, is allowed. 14. All the three appeals are disposed of in the above terms.
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