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2004 (8) TMI 574 - CESTAT, MUMBAIExtract: .......he learned Commissioner has not stated in his finding in what respect the appellant rsquo s contentions are wrong. Hence the confiscation and redemption fines cannot be upheld. 2. emsp Since no duty demand, penalty and redemption fine has been upheld, the order is to be set aside in full. 3. emsp Ordered accordingly and consequently appeal allowed.
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