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2004 (6) TMI 205 - CESTAT, MUMBAIExtract: .......cal goods cleared from the same station, therefore we, uphold the confiscation, however having regard to the value of the goods namely Rs. 25,86,212/-, we reduce the fine in lieu of confiscation to Rs. 15 lakhs and the penalty to Rs. 1 lakh. But for the above modification, the impugned order is upheld. 5. The appeal is thus partly allowed as above.
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