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    <title>2017 (12) TMI 218 - CESTAT NEW DELHI</title>
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    <description>The Tribunal modified the order by reducing the redemption fine and setting aside the penalty on the authorized signatory. The appeals were disposed of in favor of the appellants as only the finished product, chewing tobacco, was liable for confiscation under Rule 25, excluding raw materials or semi-finished goods.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351949</link>
      <description>The Tribunal modified the order by reducing the redemption fine and setting aside the penalty on the authorized signatory. The appeals were disposed of in favor of the appellants as only the finished product, chewing tobacco, was liable for confiscation under Rule 25, excluding raw materials or semi-finished goods.</description>
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