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1991 (6) TMI 125 - CEGAT, NEW DELHIExtract: .......facts and circumstances and the level of penalty suggested by him, in my view, would meet the ends of justice. 26. In view of the majority opinion, the personal penalty imposed on the appellant is reduced from Rs. 20,000/- to Rs. 2,000/-. 27. The order of the Additional Collector is modified to this extent and the appeal is disposed of accordingly.
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