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2006 (2) TMI 547 - AT - Central ExciseExtract: .......t the appellant that it had as not entered manufacture in RG 1 register does not seem to be well-founded. The confiscation and the imposition of penalty were, therefore, not justified. 7. emsp In the result, the confiscation and imposition of penalty are set aside and the appeal is allowed to this extent. (Dictated and pronounced in the open Court)
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