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1997 (6) TMI 165 - CEGAT, NEW DELHIExtract: .......ring however that the appellant is actual user who was not engaged in trading. We are of the view that ends of justice would be met if redemption fine is reduced from Rs. 7 lakhs to Rs. 3.5 lakhs. Ordered accordingly. We do not consider any modification in regard to penalty is merited. Subject to this modification, the appeal is otherwise rejected.
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