2004 (7) TMI 592

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....[Order]. -  In both these appeals which have been filed by the appellants against the common impugned order-in-appeal imposing penalty of Rs. 15,000/- on the firm, appellants no. 1 and of Rs. 10,000/- on its partner, appellant no. 2, and ordering confiscation of the seized goods redeemable on payment of redemption fine of Rs. 75,000/- on the ground that they had failed to maintain records. ....