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2009 (12) TMI 800 - CESTAT MUMBAIExtract: .......without saying that a penalty of Rs. 5,00,000/- imposed by the Collector is disproportionately high. The quantum of penalty, in the facts and circumstances of this case, gets reduced to Rs. 1,00,000/- (Rupees one lakh only). With this modification, the learned Collector rsquo s order is sustained and the appeal is disposed of. (Pronounced in Court)
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