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2001 (2) TMI 480 - CEGAT, NEW DELHIExtract: ....... of the case, we reduce the amount of penalty under Rule 57-I(4) of the Rules from Rs. 59,19,329/- to Rs. 20,00,000/- (Rupees twenty lakhs only). Penalty of Rs. 59,19,329/- imposed under Rule 173Q of the Rules is set aside. The appeal is disposed of accordingly. 7. emsp The operative part of this order was announced in the Open Court on 18-12-2000.
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