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1985 (3) TMI 262 - CEGAT NEW DELHIExtract: ......., therefore, set aside the demand of duty in respect of these 22 coolers. 6. As for penalty of ₹ 250 admittedly with respect to other coolers, the appellant carried on manufacturing activity. The penalty is even otherwise modest and calls for no interference. It is upheld. The appeal is thus partly allowed and disposed of in terms above said.
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