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1998 (3) TMI 220 - AT - Central ExciseExtract: .......n the facts and circumstances of the case. (iii) emsp The order confiscating the Plant and Machinery, Land and Building under Rule 173Q(2) is set aside as also the penalty in terms set out above. (iv) emsp The matter regarding excess, shortages and suppression of production is remanded to the Commissioner for re-adjudication in terms set out above.
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