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2007 (4) TMI 491 - CESTAT, MUMBAIExtract: .......twenty-five thousand) to Rs. 10,000/- (ten thousand only). As regards confiscation of land, building, machinery, etc. as the duty involved is less than Rs. 1 lakh running for over 5 years and there is no evidence to show that the offence is repeated in nature, the same is set aside. The appeals are allowed in the above terms. (Pronounced in Court.)
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