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2001 (8) TMI 211 - AT - Central ExciseExtract: .......is rule that in fact should have been applied and had it been cited in the show cause notice, I would have upheld the confiscation. However, the show cause notice does not propose confiscation under Rule 226. It does not even cite it. In these circumstances, I am unable to interfere with the order of the Commissioner (Appeals). 3. Appeal dismissed.
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