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2004 (5) TMI 102 - CESTAT, MUMBAIExtract: .......ers of 45 fine and 5 penalty have been accepted inasmuch as refunds have been sanctioned indulge us to follow the same. 2. In view of the findings the appeals are to be partially allowed by reducing the redemption fine to 45 and penalty to 5 of the ascertained value. 3. Ordered accordingly and appeals disposed off, partially allowed in above terms.
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