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2023 (10) TMI 610 - SC ORDERNon-determination of fulfillment of export obligation certificate - HELD THAT:- This Court is of the opinion that the larger interest of justice will be subserved if the impugned order is sustained except to the extent of the slight modification - No substantial question of law arises. The direction to pay penalty imposed upon the Directors/employees of the appellant(s)-Company to the extent of ₹ 25 lacs in aggregate is hereby set aside. The balance, if any, may be paid after adjusting the amounts encashed through the Bank Guarantee and the amounts paid subsequently by the appellant(s)-Company. Appeal allowed in part.
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