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1996 (10) TMI 302 - CEGAT, NEW DELHIExtract: .......as maintained by the Commissioner (Appeals) is reasonable and needs no modification. The appeal is, therefore, disposed of holding that the order of confiscation is set aside .The other aspect of the order of the lower authority is upheld .The appeal is disposed of accordingly. The appellants will be eligible to consequential relief as per the law.
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