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2009 (9) TMI 1013
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..... 2. The only point of law which needs consideration is "whether in the facts and circumstances of the case and in law the CESTAT is right in dismissing the appeal of Revenue and holding that no redemption fine can be imposed and penalty levied when the goods are physically not available for confiscation?" 3. In so far as redemption fine is concerned, we have, in the facts and the circ....