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1986 (1) TMI 217 - CEGAT, , NEW DELHIExtract: .......ankaran and, therefore, concur with the order proposed by him. Order - In accordance with the majority judgment, the appeal is allowed with the direction to the Collector to re-calculate the duty liability of the appellants taking into account the findings in the majority judgment. The penalty levied on the appellants is reduced to Rs. 1 lakh only.
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