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2003 (6) TMI 63 - AT - Central ExciseExtract: ....... confiscation and that the appellants dealt with the goods knowing them to be liable to confiscation. In view of the above, we are of the opinion that the penalty imposed is not sustainable. The appeal is, accordingly, allowed and the penalty imposed is vacated. The pre-deposit made in terms of our interim order shall be refunded to the appellants.
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