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    <title>2010 (1) TMI 1051 - CESTAT KOLKATA</title>
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    <description>The Tribunal restored the appeal dismissed due to non-signing of the Memorandum of Appeal and proceeded to decide the case on its merits. It upheld the Commissioner (Appeals) decision to reduce redemption fine and penalty based on precedents, emphasizing the importance of consistency in applying redemption fine rates to avoid discriminatory practices. The Tribunal dismissed the Revenue&#039;s appeal, highlighting the significance of following precedents and maintaining uniformity in decision-making to uphold established rates and principles of consistency.</description>
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      <description>The Tribunal restored the appeal dismissed due to non-signing of the Memorandum of Appeal and proceeded to decide the case on its merits. It upheld the Commissioner (Appeals) decision to reduce redemption fine and penalty based on precedents, emphasizing the importance of consistency in applying redemption fine rates to avoid discriminatory practices. The Tribunal dismissed the Revenue&#039;s appeal, highlighting the significance of following precedents and maintaining uniformity in decision-making to uphold established rates and principles of consistency.</description>
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