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2004 (3) TMI 487 - CESTAT, NEW DELHIExtract: .......tion of the goods in respect of which the declaration under the KVSS scheme has been accepted is not sustainable. In view of the above decisions of the Tribunal and in view of the fact that some of the assessed goods are inputs/bought out items, the imposition of redemption fine and penalty is not sustainable and hence set aside. Appeal is allowed.
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