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2011 (7) TMI 816 - CESTAT, MUMBAIRefund - Confiscation - DEPB/Drawback - The appellant contested show-cause notice before the adjudicating authority and contended that goods are not liable for confiscation and no penalty is liable to be imposed - There is no dispute that the said consignments were exported and the goods were received by the foreign purchasers and payments were received in India - Held that: the discrepancy in the short quantity was found in the ten containers called back, was applied to all the export consignments made - the redemption fine/fines imposed by the adjudicating authority needs to be modified - Decided in favor of the assessee
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