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2002 (5) TMI 118 - CEGAT, MUMBAIExtract: .......he said yarn would be used. It is therefore difficult to envisage that to which product the yarn would be used. I would therefore remit the penalty in the facts and circumstances of the case. I am aware of the fact that penalty is imposable because of any violation which may attract Rule 173Q. 4. I allow the appeal and set aside the impugned order.
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