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2004 (6) TMI 444 - CESTAT, NEW DELHIExtract: ....... goods liable for confiscation. We, therefore, uphold the confiscation of the impugned goods and the imposition of penalty. We are, however, of the view that the redemption fine imposed is on the higher side, which is reduced to Rs. 12 lakh. A penalty of Rs. 2.5 lakh is quite reasonable, which is upheld. The appeal is disposed of in the above terms
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