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1984 (6) TMI 155 - CEGAT, MADRASExtract: .......r use elsewhere the nearest factory is miles away. No evidence regarding manufacture of excess cigarettes has been brought out. Having regard to all the circumstances of the case, we think that the ends of justice will be met if the penalty is fixed at Rs. 60,000/- (Rupees sixty thousand only) and consequential benefit allowed. Ordered accordingly.
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