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1998 (6) TMI 353 - COMMISSIONER OF CUSTOMS & CENTRAL EXCISE (APPEALS)Extract: ......., in the absence of proven mens rea on the part of appellants a token fine in lieu of confiscation would meet the ends of justice. 8. emsp In view of above discussion, the fine an lieu of confiscation is reduced to Rs. 10,000/- and penalty is reduced to Rs. 2,000/- which is the maximum amount prescribed under Rule 226 of Central Excise Rules, 1944.
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