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1987 (8) TMI 223 - CEGAT, NEW DELHIExtract: ....... 79 of the Gold (Control) Act was given to the appellant firm, we do not think it necessary to deal with the other arguments of the learned counsel for the appellant on merits. 13. emsp In the result, the appeal is allowed. Penalty imposed upon the appellant firm is set aside. The amount of penalty, if paid, be returned to the appellants forthwith.
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