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1998 (9) TMI 187 - CEGAT, NEW DELHIExtract: .......oked into. Therefore, while upholding the order of the Additional Collector on merits, the matter is remanded to him for rechecking the calculation of amount of duty and consequential reconsideration of penalty and fine aspect as it is well settled that punishment should be proportionate to the offence. The appeal is disposed of in the above terms.
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