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1995 (2) TMI 208 - CEGAT, NEW DELHIExtract: .......ut payment of duty on them as required under Rule 57F. There is however, no evidence to substantiate this claim. 9. emsp In the circumstances, I set aside the confiscation of PVC and polypropylene. Since failure to maintain accounts properly has been established, I reduce the penalty imposed from Rs. 5,000/- to Rs. 2,000 (rupees two thousand only).
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