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1989 (10) TMI 149 - CEGAT, MADRASExtract: .......lea that the total value of the clearances were wrongly declared was not stated to be there, it was not proper for the Assistant Collector to have initiated penal proceedings on the same issue. I hold in the facts and circumstances of the case the levy of penalty is bad in law and accordingly set aside the same. In the result the appeal is allowed.
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