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1993 (12) TMI 67 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......ity, namely, the second respondent confirming the order of the first respondent has also to be set aside and it is accordingly set aside. The appellant is entitled to get refund of the penalty amount paid by him and also the confiscated sum of Rs. 22,850/-. 9.In the result, the appeal is allowed. In the circumstances, there is no order as to costs.
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