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2003 (6) TMI 428 - CESTAT, MUMBAIExtract: .......e appellant. Shri S.V. Parelkar, ld. DR, appeared on behalf of the Revenue and he leaves it to the discretion of the Bench. 2. emsp After hearing both sides and perusal of the records, I do not find any justification for imposition of redemption fine and penalty. I, therefore, set aside the same with consequential relief, if any, to the appellants.
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