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2000 (12) TMI 135 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ingly. 15.Having regard to the facts and circumstances of the case, fine of Rs. 10 lakhs imposed in lieu of confiscation of plant, land, building and machinery is set aside. The amount of penalty is also reduced from Rs. 20 lakhs to Rs. 10 lakhs (rupees ten lakhs only). 16.Subject to the above, the appeal is otherwise rejected. Ordered accordingly.
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