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2009 (6) TMI 110 - HC - Central ExciseRedemption fine and the penalty imposed under the provisions of the Central Excise Act and Rules and the Cenvat Credit Rules - whether is not enable in law? Held that:- The Tribunal after considering the explanation offered by it has granted substantial relief to the appellant. It is the Revenue, who has to be aggrieved by the order but not the assessee. No substantial questions would arise for our consideration. The Tribunal has rightly referred to the rival legal contentions, adverted to the findings recorded in the impugned order with reference to the undisputed facts and granted the relief reasonably by reducing the redemption fine in lieu of confiscation of goods in exercise of its power and jurisdiction. Therefore, we do not find any good reason to answer the substantial questions in favour of the appellant as the same do not arise for our consideration. The appeal is devoid of merit
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