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1981 (10) TMI 177 - Board - Central ExciseExtract: .......2-5-1980 were correctly confiscated by the Collector. The fine of ₹ 1,000/- in lieu of confiscation cannot be called excessive and is, therefore, confirmed. 20. The Board, however, finds that there was no case here warranting a personal penalty. Accordingly, the personal penalty of ₹ 5,000/- imposed by the Collector is set aside.
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