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2002 (12) TMI 112 - CEGAT, BANGALOREExtract: .......ell as penalty is required to be reduced accordingly. In the view I have taken, the redemption fine is reduced to Rs. 30,000/- as against Rs. 70,000/- and penalty is reduced to Rs. 10,000/- as against Rs. 50,000/-. But for this reduction, the impugned order passed by the Commissioner (Appeals) is otherwise upheld. Appeal is disposed of accordingly.
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