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2002 (7) TMI 736 - CEGAT, KOLKATAExtract: .......duced shows that the surface of the heater may become rough and give an appearance of used old heater. In view of the foregoing, I do not find any justification for confiscation of the goods or for imposition of penalty upon the appellants. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants.
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