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2001 (2) TMI 365 - CEGAT, NEW DELHIExtract: .......y of the facts and circumstances of the case including the fact that seizure took place almost over eight years ago, we reduce the penalties on the following persons as under 1. emsp Shri Mangat Ram emsp emsp Rs. 50,000/- 2. emsp Shri B.K. Chhabra emsp Rs. 5,000/- 3. emsp Shri S.K. Bhutani emsp emsp Rs. one lakh The appeals are thus partly allowed.
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