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1991 (12) TMI 178 - CEGAT, BOMBAYExtract: .......d in the show cause notice, can be invoked. There is no legal bar against the same. 10. Penalty that could be imposed under Section 117 of the Act is Rs. 1000/- and the quantum of penalty as proposed by my Learned Brother incidently, happens to be the same. 11. Under the circumstances, I concur with the final order proposed by Brother R. Jayaraman.
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