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2000 (4) TMI 295 - AT - Central ExciseExtract: .......d they had no intention to evade payment of duty, therefore, we find that the confiscation of that computer is not justified. Therefore, the redemption fine of Rs. 35,000/- imposed on M/s. Lachhman Das and Co. is set aside and appeal filed by M/s. Lachhman Das and Co. and Shri Rajesh Seth are allowed and appeal filed by Seth Computers is dismissed.
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