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1999 (11) TMI 294 - CEGAT, MUMBAIExtract: .......Rs. 1,22,920/- (Rupees One lakh twenty two thousand nine hundred twenty only) on the ACT and the Modvat amount, and penalty on the appellant Mistry Extrusion is reduced to Rs. 1 lakh, and penalty on the Director Mahesh J. Mistry to Rs. 20,000/-, and confiscation of land, building, plant and machinery with redemption fine of Rs. 1 lakh is set aside.
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