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1995 (2) TMI 210 - CEGAT, NEW DELHIExtract: .......MC under Rule 173Q is reduced to Rs. 10,000/- 3.Penalty on second appellant, GTW, under Rule 173Q is set aside. 4.Penalty on Shri Ravi Goyal under Rule 209A is reduced to Rs. 5,000/-. 5.Penalties on Shri S.P. Goyal under Rule 173Q and Rule 209A are set aside. Subject to this modification, impugned Order is otherwise upheld and the appeals rejected.
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