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2007 (7) TMI 519 - CESTAT, MUMBAIExtract: ....... that the confiscation of canvas cloth and tarpaulin cloth cannot be sustained and accordingly set aside the same. 3. emsp As regards penalty, in view of the fact that the confiscation of tarpaulin alone is being upheld by us, we reduce the penalty to Rs. 50,000/-. 4. emsp Appeals are thus partly allowed as above. (Pronounced and dictated in Court)
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