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2001 (7) TMI 159 - AT - Central ExciseExtract: .......of penalty which is discretionary. Accordingly, I hold that the goods found in excess are liable for confiscation and the penalty is imposable on the appellants. However, the interest of justice will be met if they are asked to pay redemption fine of Rs. 10,000/- and penalty of Rs. 5,000 only. I order accordingly. The appeal is thus allowed partly.
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