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1991 (6) TMI 128 - CEGAT, NEW DELHIExtract: .......ised, and that the goods are ineligible for the exemption under Notification 185/88, is well-founded and is upheld. As regards the quantum of redemption fine, the Collector (Appeals), has already given sufficient relief and in such circumstances, there is no reason to interfere with the order passed by the lower authorities. The appeal is rejected.
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