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2002 (1) TMI 173 - AT - Central ExciseExtract: .......t having been ruled out by the lower appellate authority, it was not open to that authority to sustain the confiscation and penalty. That authority ought to have set aside both confiscation and penalty and allowed the assessee s appeal. 7. In view of the above findings, the orders of the lower authorities cannot be sustained. The appeal is allowed.
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