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2004 (3) TMI 576 - CESTAT, NEW DELHIExtract: .......n and penalties are imposable on both the appellants. However, taking into consideration the facts and circumstances of the case and the fact that the Appellant No. 2 is also STPI unit (EOU), we reduce the redemption fine to Rs. 60,000/- and also reduce the penalty to Rs. 10,000/- on each appellant. With this modification, the appeals are rejected.
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