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2002 (1) TMI 126 - AT - Central ExciseExtract: ....... any goods by the Commissioner. Hence no confiscation-related offence has been held out against any of the appellants in Appeals 2860-62. Therefore, the penalties imposed under Rule 209A on S/Shri C.M. Handa, D.K. Jain and R.K. Sharma are set aside. 7. 8195 In the result, Appeals No. 2859-62/2000 are allowed, while Appeal No. 1663/2001 is rejected.
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