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1996 (6) TMI 187 - CEGAT, NEW DELHIExtract: .......no knowledge about the nature of goods. The order regarding penalty in addition cannot be sustained in the absence of any show cause notice. In view of this, we are of the view that neither confiscation of tempo nor imposition of penalty was justified in the circumstances. 5. emsp In the result, we set aside the impugned order and allow the appeal.
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