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2001 (1) TMI 382 - CEGAT, BANGALOREExtract: .......r of Rs. 15,000/- under Rule 209A when the penalty has been imposed on firm. Therefore, this penalty is set aside. 3. emsp Appeal allowed partially as above setting aside penalty of Rs. 15,000/- on Shri T. Rudrappa, Proprietor the appeal as regards the determination of duty, redemption fine and penalty under Rules 52A, 173Q(1) and 226 is dismissed.
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