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1981 (1) TMI 252 - CENTRAL BOARD OF EXCISE & CUSTOMS, NEW DELHIExtract: .......ed not with enormity but with circumspection and great caution. It is not intended to be used indiscriminately, and in any event not to swat conjectoral and inferential files, however, real they may seem to appear. 31. The penalty in this case utterly unwarranted and is accordingly set aside. 32. In the result the appeal succeeds in full.
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