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1999 (11) TMI 422 - AT - Central ExciseExtract: .......confiscation of goods and imposition of penalty under Rule 173Q cannot be sustained. Applying the ratio of this decision we do not find any justifiable reason for confiscation of the goods and for imposition of penalty upon the appellants. As such the impugned order is set aside and the appeal is allowed with consequential relief to the appellants.
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