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2004 (5) TMI 419 - CESTAT, MUMBAIExtract: .......rity confirmed this duty and but since the goods were already released he imposed a fine of Rs. 50,000/- on the goods. Strictly speaking what the Commissioner has set aside is the fine with the observation that the lower authority passed the order without application of mind and in a way it is correct. 4. emsp The appeal of the Revenue is rejected.
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