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1983 (11) TMI 299 - CEGAT NEW DELHIExtract: .......ulated accordingly and the demand for duty made in the Collector’s order be consequently withdrawn or reduced, as the case may be. We also, having regard to the circumstances of the case, and the fact that the appeal is substantially allowed, set aside the penalty of ₹ 5 lakhs imposed on the appellants. 26. Announced in open Court.
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