2005 (7) TMI 454

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....Respondent. [Order per : Chittaranjan Satapathy, Member, (T)]. -  Heard both sides. The adjudicating Commissioner has confiscated the impugned goods valued at Rs. 10,69,936/-, allowed redemption on a fine of Rs. 3,50,000/- and has imposed a penalty of Rs. 35,000/-. His findings are as under : "I have carefully examined the records of the case and considered the submissions both written and....