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1998 (7) TMI 412 - CEGAT, NEW DELHIExtract: .......ty would in equal measure apply to the order of confiscation based on evasion of such duty of additional excise. Therefore, the order of confiscation as well as order of imposing penalty are unsustainable. 9. emsp The impugned order is set aside except to the extent of confirmation of demand of Rs. 13,123.50. The appeals are allowed in this manner.
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