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1999 (9) TMI 611 - AT - Central ExciseExtract: ....... made without basis of law has to be upheld. rdquo 12. emsp On the basis of this law established by the Tribunal, I find that the order of the Collector imposing penalty on the six appellants and of confiscating goods, land and building etc. were not sustained. 13. emsp The impugned order is set aside. Appeals are allowed with consequential relief.
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