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1998 (10) TMI 189 - CEGAT, NEW DELHIExtract: ....... with the principles of natural justice. 6. emsp As regards the penalty, we agree with the ld. advocate that in view of the Delhi High Court judgment and Tribunal rsquo s judgment as mentioned supra, neither the confiscation of the goods nor imposition of penalty is justified. Hence we set aside the same. The appeal disposed of in the above manner.
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