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1979 (9) TMI 78 - CGOVT - Central ExciseExtract: .......Excise Rules, 1944, were not justified and should therefore be remitted. Penalty imposed under Rule 226 of the Central Excise Rules, 1944 is, however, sustained. However, in the circumstances of the case fine in lieu of confiscation is reduced to a nominal amount of Rs. 250/-. Apart from the above modifications the revision application is rejected.
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