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1996 (11) TMI 252 - CEGAT, MUMBAIExtract: .......o conclude that appellant knew that the machine was incapable of grinding drill bit points, or considered the possibility and chose not to verify the position. We are satisfied that imposition of penalty is justified. Taking into account the value of the goods we reduce the penalty from Rs. 3.00 lacs to Rs. 1.5 lacs. Consequential relief to follow.
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