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    <title>2004 (12) TMI 167 - CESTAT, NEW DELHI</title>
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    <description>The appeals were disposed of with adjustments made to the redemption fine and penalties, providing relief to the appellants based on the excessive nature of the original penalties. The charge of misdeclaration of quantity and value was upheld, but penalties imposed on company officials were set aside due to lack of specific findings about their roles.</description>
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