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1999 (7) TMI 327 - CEGAT, MUMBAIExtract: ....... We, however, find there is a case for reduction of fine in lieu of confiscation. The duty involved itself is about Rs. 11.26 lakhs, which has been confirmed. We are therefore of the view that redemption fine of Rs. 30 lakhs is excessive and reduce it to Rs. 10 lakhs. 9. emsp Appeal No. E/661/93 is allowed in part. Appeal No. E/803/93 is dismissed.
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