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1996 (2) TMI 269 - AT - Central ExciseExtract: .......r rsquo s conclusion that the goods were sought to be removed cannot be sustained. The appellant would however, be liable to penalty under the provisions of rules as admitted by the advocate. 6. emsp We allow the appeal to the extent that demand for duty and confiscation are set aside. The penalty imposed on the appellant is reduced to Rs.10,000/-.
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