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2009 (10) TMI 703 - CESTAT KOLKATAExtract: .......e, therefore I find no infirmity in the impugned Order whereby the Commissioner (Appeals) has exercised his discretion by imposing a redemption fine of Rs. 4,000.00, as the value of the goods as per the Revenue is Rs. 18,800.00, I find no infirmity in the impugned Order and hence, the Appeal is dismissed. (Pronounced and dictated in the open court)
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