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1998 (6) TMI 167 - CEGAT, MUMBAIExtract: ....... circumstances it is the penalty under Rule 14A, which according to us, would only be applicable and the ingredients for resorting to the higher penalty under Rule 173Q are not present in this case. Therefore, since the appeal itself can be disposed of we grant stay and dispose of the appeal by reducing the penalty from Rs. 50,000/- to Rs. 2,000/-.
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