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2003 (4) TMI 601 - AT - Central ExciseExtract: .......T 119 (T-Chennai) (8) Punjab Fibres Ltd. v. CCE, Delhi, 2002 (141) ELT 819 (T-Del.) 9. It is also well laid down that the goods lying in the factory cannot be confiscated and on the account fine cannot be imposed. In this regard, the Commissioner has rightly relied on the judgments noted by him. As there is no merit in the appeal, same is rejected.
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