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2004 (2) TMI 210 - CESTAT, MUMBAIExtract: .......ellants got a waiver of pre-deposit of penalty all these years. The confiscation of silver valued at Rs. 22,85,784/- is upheld. Penalty on Rajendra Jagannath Parekh is reduced to Rs. 5 lakhs. Penalty on Ajay Shashikant Parekh is retained. 35.The appeal of Rajendra Jagannath Parekh is partly allowed. The appeal of Ajay Shashikant Parekh is rejected.
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