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2002 (5) TMI 815 - AT - Central ExciseExtract: .......fine of Rs. 50,000/-. The redemption fine is in lieu of confiscation and there is a direct nexus between confiscation and penalty under Rule 173Q. I have already reduced the penalty from 1.2 lakhs to Rs. 10,000/-. Proportionately, the redemption fine also will stand reduced and I reduce the same to Rs. 5,000/-. The appeal is allowed to this extent.
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