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2009 (1) TMI 128 - DELHI HIGH COURTReduction of redemption fine - duty had been paid by the appellant within the prescribed period, copies of invoices were produced before the officers on very date when they visited the factory, as also assessee had sufficient funds in the Cenvat credit and PLA for discharging the duty; redemption fine was rightly reduced by Tribunal - when the Officers visited the factory, no panchnama was prepared and there was no evidence to suggest that the respondent had removed the goods found short clandestinely so demand is not justified – penalty was also reduced rightly
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