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2002 (3) TMI 160 - AT - Central ExciseExtract: .......Central Excise in the assessee s factory were liable to confiscation under Rule 226. Having regard to all these facts and circumstances, I find a strong prima facie case in favour of the applicant. Therefore, there will be complete waiver of pre-deposit and stay of recovery in respect of the penalty amount and the appeal will be heard on 22-5-2002.
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