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2000 (8) TMI 763 - AT - Central ExciseExtract: .......r had reason to believe are liable to confiscation and M/s. Cine Lamp has not specifically denied this fact. Therefore, we agree with the Collector that the ingredients of Rule 209A are attracted against M/s. Cine Lamp. We, therefore, uphold the penalty imposed upon M/s. Cine Lamp. In the result, we uphold the impugned order and reject the appeals.
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