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2005 (3) TMI 282 - CESTAT, NEW DELHIExtract: .......to evade of duty, is required to be accepted. In these circumstances, I am of the view that penalty imposed also is required to be set aside. I do so. In regard to fine also, reduction is called for. Accordingly, the redemption fine is reduced to Rs. 10,000/-. 7. Appeal is disposed of in the above terms. (Pronounced and dictated in the open Court).
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