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2002 (1) TMI 674 - CEGAT, NEW DELHIExtract: ......., we do not find any infirmity in the impugned order of the Commissioner. Keeping in view that the appellants are themselves the actual users of the imported machine, we order for the reduction of the redemption fine to Rs. 5 lakhs (Rupees five lakhs only). But for this modification, the appeal otherwise fails and the same is accordingly dismissed.
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