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2011 (7) TMI 747 - CESTAT, DELHIDemand - Search and seizure - Adjustment of duty - Held that: the findings of the original authority are detailed, the same take into account all the submissions made on behalf of the appellants and there are adequate reasons given for confirmation of the duty demanded along with interest - Held that: lower appellate authority has substantially reduced the redemption fine to a very low level of 10% of the value of the goods and therefore, the redemption fine imposed does not require any further reduction - However, personal penalties reduced.
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