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    <description>The High Court of Bombay admitted the appeal but ultimately dismissed it, finding that the authority had discretion to interfere with penalties under Sections 76 and 80 of the Central Excise Act. Since no arbitrariness was identified, the court held that there was no basis for interference.</description>
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      <description>The High Court of Bombay admitted the appeal but ultimately dismissed it, finding that the authority had discretion to interfere with penalties under Sections 76 and 80 of the Central Excise Act. Since no arbitrariness was identified, the court held that there was no basis for interference.</description>
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