2003 (11) TMI 411

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...., Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - This appeal by the Commissioner is against the order of the Commissioner (Appeals). By that order, the Commissioner (Appeals) has confirmed the liability to confiscation of the marbles imported by the respondent but reduced the fine for redemption from Rs. 9.10 lakhs to Rs. 3 lakhs. The appeal challenges this reductio....

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.... heard together is no doubt unquestioned. There was however no appeal by the department against which would impinge upon the appeal of the importer. The importer's appeal was that the confiscation of the marble that it imported and the consequent denial of the exemption available in Notification 80/95 was not sustainable. Since the Commissioner (Appeals) has confirmed the finding of the Commission....