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2001 (10) TMI 987 - CEGAT, MUMBAIExtract: .......sition of penalty, and considerable leniency in the matter of redemption fine is also justified. 3. emsp Therefore while we allow the Department rsquo s appeal and restore the classification that the Addl. Commissioner has determined, we decline to restore the penalty that he has imposed and fix the fine for redemption of the goods at Rs. 20,000/-.
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