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2011 (9) TMI 424 - CESTAT, BANGALOREPhotocopier Imported - Chartered Engineer was of the opinion that machine 8-9 years Old - Confiscation ordered but allowed to be redeemed on fine of 5,00,000 and penalty Rs 2,00,000 - Commissioner (Appeals) reduced fine and penalty - Held - leniency by Commissioner (Appeals) is not arbitrary, appeal was set aside.
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