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1991 (8) TMI 226 - CEGAT, NEW DELHIExtract: .......of the second-hand machine. There is no dispute that the contract was registered with the bank. Taking all these circumstances into consideration, I am of the view that the appellants rsquo case is covered by paragraph 7 of Appendix 10. The order of confiscation of goods and imposition of fine in lieu thereof is set aside and the appeal is allowed.
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