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2003 (10) TMI 365 - CESTAT, MUMBAIExtract: .......e goods without a valid gate pass. Whether the carrier of the goods is liable to penalty is not in issue before me. Having regard to the fact that duty had been paid on the goods and the failure to carry the gate pass was not by the assessee but by the carrier of the goods, I reduce the redemption fine to Rs. 5,000/- 5. emsp Appeal allowed in part.
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