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1989 (8) TMI 221 - CEGAT, NEW DELHI
Extract:
.......ide the confiscation of the land, building, plant and machinery as also the redemption fine imposed thereon by the Collector. Having held that about 82 Kgs of polyurethene foam and 13.6 Kgs. of top skin were liable for confiscation and liable for redemption fine of Rs. 500/- we reduce the penalty to Rs. 500/-. The appeal is disposed of accordingly.