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1992 (12) TMI 136 - CEGAT, NEW DELHIExtract: ....... concealing it, penalty imposed under Section 112(b) was not justified. In the above appeal, however, the role played by the appellant and his involvement and complicity in the offence has been established. 9. In view of the above discussion we see no reason to interfere with the impugned order. We accordingly uphold the same and reject the appeal.
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