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1992 (6) TMI 127 - CEGAT, MADRASExtract: .......dge or mens rea in regard to the commission of any offence on the part of the appellant more so when the goods bad been found to be admittedly duty paid. Even otherwise, the lapse at the manufacturer rsquo s end was technical in nature. Keeping all these factors in mind we set aside the impugned order and allow the appeal with consequential relief.
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