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    <title>2004 (10) TMI 492 - CESTAT,  NEW DELHI</title>
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    <description>The Tribunal upheld the order-in-original for confiscation of excess goods but reduced the redemption fine and penalty due to disproportionality. The redemption fine was decreased to Rs. 30,000 and the penalty to Rs. 20,000, while maintaining the penalty on the Director. The decision aimed to balance enforcement measures and fairness in penalty imposition based on the case&#039;s circumstances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114884</link>
      <description>The Tribunal upheld the order-in-original for confiscation of excess goods but reduced the redemption fine and penalty due to disproportionality. The redemption fine was decreased to Rs. 30,000 and the penalty to Rs. 20,000, while maintaining the penalty on the Director. The decision aimed to balance enforcement measures and fairness in penalty imposition based on the case&#039;s circumstances.</description>
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