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1993 (3) TMI 220 - CEGAT, NEW DELHIExtract: .......he view that it is a fit case where penalty should have been imposed. 6. In view of the above observations, we uphold the levy of penalty at Rs. 5 lakhs (Rupees Five lakhs) and uphold the imposition of redemption fine at Rs. 6,50,000/- (Rs. Six lakhs and fifty thousand). The findings of the lower authority are confirmed and the appeal is dismissed.
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