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2010 (4) TMI 642 - CESTAT, BANGALORERedemption of fine - goods were cleared from the factory without payment of duty - confiscation of goods - goods released provisionally on bank guarantee and bond - Held that: - plea that goods not available for confiscation , cannot be entertained - Immunity from penalty and prosecution is granted to the applicant under the Central Excise Act, 1944 and any other central acts - Quantum of fine reduced - appeal is disposed off
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