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1996 (9) TMI 253 - CEGAT, NEW DELHIExtract: ....... and invalid as also the imposition of penalty in respect of non-excisable goods become unsustainable in law. In this view of the matter, we set aside the order of confiscation of goods as also the imposition of penalty. 7. emsp In the result, the impugned order is set aside. Consequential relief, if any, shall be admissible in accordance with law.
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