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1998 (3) TMI 365 - CEGAT, WMUMBAIExtract: .......r is a presumptive one, based on the statement of Appellant only. It cannot be upheld. The point raised is answered in the affirmative. We pass the following order. ORDER For the reasons indicated above the impugned order is set aside regarding the imposition of personal penalty on the Appellant by allowing the appeal with the consequential relief.
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