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2002 (10) TMI 145 - CEGAT, COURT NO. III, NEW DELHIExtract: .......enue for enhancement of penalty under Rule 173Q of the rules, the impugned order, enhancing the penalty under Rule 173Q of the rules, is not sustainable, hence set aside. 12.Consequently, the penalty imposed under Rule 173Q of the rules is reduced to Rs. 15,000/-, otherwise the impugned order is upheld. The appeal is disposed of as indicated above.
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