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2005 (10) TMI 306

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....ri Prakash Shah, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. There are two appeals against the impugned order, one by the department and one by M/s Siemens Ltd. The department's appeal is for increasing the redemption fine and imposition of penalty on the ground that the value of the impugned goods was Rs. 9,32,995/- whereas a ver....