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1985 (9) TMI 193 - CEGAT, NEW DELHIExtract: .......ut had been ignoring the rejection of exemption since there is no clandestine removal. Keeping in view the gravity of offence to meet the ends of justice, we reduce the penalty to Rs. 50,000. In the result, the appellant is entitled to a relief of Rs 5,50,000 in respect of quantum of penalty. The Appeal is partly accepted, in terms of these orders.
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