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2001 (10) TMI 231 - CEGAT, MUMBAIExtract: .......on for imposition of penalty, and considerable leniency in the matter of redemption fine is also justified. 3. Therefore while we allow the Department s appeal and restore the classification that the Addl. Commissioner has determined, we decline to restore the penalty that he has imposed and fix the fine for redemption of the goods at Rs. 20,000/-.
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