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1999 (11) TMI 291 - CEGAT, NEW DELHIExtract: .......the order of confiscation and imposition of penalty on the parties without stating any reasons for the same. 6. emsp In the light of the above discussion, the appeals are only liable to be allowed. Therefore, the order of the lower appellate authority is set aside and the appeals are allowed with consequential benefits to the respective appellants.
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