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1998 (2) TMI 267 - AT - Central ExciseExtract: .......e finding regarding demand of duty on the 5 drums and the imposition of penalty of Rs. 1000/- under Rule 9(2), we set aside the order insofar as the confiscation of goods found unaccounted for and the penalty of Rs. 10,000/- imposed under Rule 173Q. The appeal is partly allowed. The amount of duty should be quantified by the adjudicating authority.
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