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1985 (8) TMI 197 - CEGAT, BOMBAYExtract: .......nts 1 and 2 the Collector committed an error in law in imposing a personal penalty on the 1st appellant. I, therefore, set aside that part of the order of the Collector by which he imposed a personal penalty on the 1st appellant. The penalty if paid shall be refunded. 18. Subject to the above modification this appeal fails and the same is rejected.
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