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2003 (3) TMI 165 - CEGAT, NEW DELHIExtract: .......impugned order of the Commissioner (Appeals). The prayer of the Counsel for reduction in the redemption fine and the penalty also cannot be accepted in view of the facts and circumstances of the case. 7. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is upheld and the appeal of the appellants stands rejected.
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