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1998 (12) TMI 270 - CEGAT, MUMBAIExtract: .......uo s order in this regard is set aside. 9. emsp Penalty has been imposed for both the contravention that I have dealt with and is therefore appropriate that the claim, if any, penalty imposable to be decided afresh with regard to earlier discussed in paragraphs 3 and 4 of the order. Accordingly penalty is also set aside. 10. Appeal allowed in part.
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