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1997 (4) TMI 437 - CEGAT, NEW DELHIExtract: .......er been claiming the benefit of Notification 52/93 and so it cannot be accepted that they were not aware of the existence of this Notification. Therefore, I agree with the learned DR that penalty is justified. However, in the facts and circumstances of this case, the penalty is reduced to Rs. 5,000/-. The appeals are disposed of in the above terms.
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