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2004 (5) TMI 390

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....S. Bhatnagar, JDR, for the Respondent. [Order]. -  Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Silico Manganese found not recorded in the statutory record and was confiscated and ordered to be redeem on payment of redemption fine of Rs. 1 lakh. The penalty of Rs. 25,000/- was imposed on the appell....