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2002 (3) TMI 171 - CEGAT, BANGALOREExtract: .......ara 21 of the impugned orders, of acts on part of A2 are to be resulting in grave financial loss to the department . We cannot uphold the penalty under Rule 209A, on the grounds as arrived in para 21 of the impugned order. This penalty is therefore also not upheld. 5. In view of our findings, the order is set aside and both the appeals are allowed.
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