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1999 (3) TMI 298 - CEGAT, MUMBAIExtract: .......uty has been rightly demanded. 4. emsp Penalties were also imposable on the appellant for failure to pay duty and to comply with the provisions of the Act. Rs. 20,000/- (in Appeal E/4388/95) and Rs. 30,000/- (in Appeal E/4393/95) are not incommensurate with the duty involved of Rs. 4.72 lacs and Rs. 3.63 lacs approx respectively. Appeals dismissed.
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