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    <title>2000 (5) TMI 479 - CEGAT, MUMBAI</title>
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    <description>The Tribunal held that the challenge to the reduced redemption fine and penalty turned on appreciation of evidence and the totality of surrounding facts, including alleged deliberate infraction, awareness of restriction, excess weight, and the amount of penalty. Those matters were treated as factual determinations already recorded by the adjudicating authority and the Tribunal. The quantum of redemption fine and penalty, where fixed on facts and evidence, was not a referable question of law. The reference application was therefore not maintainable and the request to refer the matter to the High Court was rejected.</description>
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      <title>2000 (5) TMI 479 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94877</link>
      <description>The Tribunal held that the challenge to the reduced redemption fine and penalty turned on appreciation of evidence and the totality of surrounding facts, including alleged deliberate infraction, awareness of restriction, excess weight, and the amount of penalty. Those matters were treated as factual determinations already recorded by the adjudicating authority and the Tribunal. The quantum of redemption fine and penalty, where fixed on facts and evidence, was not a referable question of law. The reference application was therefore not maintainable and the request to refer the matter to the High Court was rejected.</description>
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      <pubDate>Wed, 31 May 2000 00:00:00 +0530</pubDate>
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