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2001 (2) TMI 198 - CEGAT, COURT NO. IV, NEW DELHIExtract: ....... at a minimum rate. When the matter is discretionary, the competent authority is at liberty to waive it also in deserving cases. The impugned order has been passed waiving the penalty after taking into account the relevant facts and circumstances. We do not want to interfere with the said exercise of discretion. 3. The appeal fails and is rejected.
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