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1998 (10) TMI 366 - CEGAT, NEW DELHIExtract: .......e persons, not at the end or bottom of the statement but at a little higher level. There was no reason for the officers to make out a case against the appellant if the factual position was as claimed by him subsequently. In the circumstances while I uphold the order in so far as the demand of duty is concerned. I reduce the penalty to Rs. 10,000/-.
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