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1985 (12) TMI 163 - CEGAT, , BOMBAYExtract: .......lt this appeal is allowed in part. The penalties imposed in respect of Items 2 and 38 are set aside. The penalties imposed in respect of items 14 and 24 are cofirmed. The appellants be granted refund of Rs. 6,29,970/- the amount of penalty imposed in respect of Item No. 38 and Rs. 63,732.90 the amount of penalty imposed against Item No. 2, if paid.
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