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2003 (3) TMI 646 - CESTAT, MUMBAIExtract: .......artment that the offence is still existing one. 9. emsp In the light of aforesaid discussion, I find merit in the appeal filed by the appellants on this limited issue. Accordingly, appeal is allowed and the amount of Rs. 1.00 lakh deposited by the appellants towards redemption fine be refunded. Order accordingly. (Pronounced in Court on 29-3-2005).
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