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2008 (4) TMI 262 - CESTAT, NEW DELHIShortage and excess of finished goods of different description, in packed and loose conditions - irregularity on the part of the Respondent is clearly indicated - Admittedly, the excess quantity of 32.771 M.T. of Ferro Alloys was unaccounted and the same were seized from the Respondent’s premises and no proper explanation was given and, therefore, confiscation is justified - impugned order is modified in so far as confiscation is upheld and the redemption fine is reduced
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