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1992 (10) TMI 169 - CEGAT, BOMBAYExtract: .......the classification list is only to be construed as a technical omission, and penalty under Rule 173Q cannot be sustained. Possibly, penalty under Sec. 210 would have been justified. Considering the facts of the case, I find that no penalty is warranted, but a caution would suffice. Hence, I allow the appeal and set aside the order imposing penalty.
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