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1992 (9) TMI 227 - AT - Central ExciseExtract: .......the case, particularly the legal position, as it obtained prior to 1-8-1983, we are of the view that there is no case for confiscation of the goods and consequent imposition of redemption fine as also to imposition of penalty. Accordingly, we set aside the confiscation as also the penalty of Rs. 1,00,000/-. 5. Appeal disposed of in the above terms.
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