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1999 (5) TMI 175 - CEGAT, NEW DELHIExtract: .......e had not denied the misuse of the said G.R. Books by Shri Sunil Kumar. All the same, having regard to the overall facts and circumstances, we reduce the penalty imposed on Shri Alok Tiwari from Rs. 10 lakh to Rs. 1 lakh. 7. emsp Subject to above modifications, the impugned order is confirmed and the five appeals are disposed of in the above terms.
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