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2001 (11) TMI 789 - CEGAT, KOLKATAExtract: .......uce me to uphold the penalty of 5 only arrived at by following the case of J.K. Textiles (supra). (d) emsp The Commissioner rsquo s (Appeals) Order is therefore, modified as above in these three appeals (20 CIF redemption fine and 5 CIF penalty) only. 3. emsp In view of my above findings, all the three appeals are partly allowed in the above terms.
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