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2002 (12) TMI 517 - AT - Central ExciseExtract: .......e role played by him has not been discussed in the Adjudication Order. The present matter is not a fit case warranting confiscation of land, building, plant and machinery under Rule 173Q of the Central Excise Rules. Accordingly, we set aside the confiscation of the land, building, plant and machinery. The appeals are disposed of in the above terms.
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