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1998 (7) TMI 446 - CEGAT, MUMBAIExtract: .......ifications we pass the following order ORDER For the reasons indicated above, the appeal is allowed in part, and the penalty of the appellants is reduced to Rs. 1 lac (Shri A.R. Gupta) and Rs. 50,000/- each on Bipin Gupta and Pravin Gupta, as against the penalty imposed in the impugned order, with the consequential relief, if any, according to law.
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