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2000 (10) TMI 357 - CEGAT, NEW DELHIExtract: .......ression of facts. We, therefore, hold that penalty under Section 11AC is sustainable in law. Looking to the facts of the case, however, we find that the penalty is on the higher side, the same is, therefore, reduced to Rs. one lakh. Similarly, the penalty under Rule 173Q is reduced to Rs. 50,000/-. 14. emsp The appeal is allowed in the above terms.
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