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1986 (10) TMI 192 - AT - Central ExciseExtract: ....... of confiscation are set aside. 12. emsp In the result, both the appeals are allowed. The penalty imposed on both the appellants is set aside. The penalty, if paid, shall be refunded to them. The confiscation of the truck MHT 2304 and the fine in lieu of confiscation are set aside. The fine, if paid, shall be refunded to the appellant, J.L. Sharma.
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