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2010 (1) TMI 1069 - CESTAT MUMBAIExtract: .......ies are waived with regard to imposition of redemption fine as held by the Larger Bench of this Tribunal in case of Shiv Kripa Ispat Pvt. Ltd. (supra) when the goods are not available for confiscation, redemption fine cannot be imposed. Following the same we also waive redemption fine. In this term, the appeal is allowed. (Pronounced in open Court)
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