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1996 (4) TMI 319 - CEGAT, MADRASExtract: .......eration therefore, the facts and circumstances of the case, we hold that the appellants are liable to penalty. We hold that ends of justice would be served if the penalty on Indal is reduced to Rs. 1.00 lakh (Rupees One lakh) and on LME to Rs. 50,000/- (Rupees Fifty thousand). Except for the above modifications, the appeals are otherwise dismissed.
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