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2001 (1) TMI 390 - AT - Central ExciseExtract: .......s are liable for confiscation. However, taking into account all the facts Air Conditioners can be redeemed on payment of fine of Rs. 15,000/- only. The penalty is also imposable on the Respondents. The interests of justice will be met if they pay only Rs. 5,000/- as penalty. The appeal as well as cross objections are disposed of in the above terms.
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