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2000 (9) TMI 763 - CEGAT, KOLKATAExtract: .......en used captively and as such there was no reason for the appellants not to maintain the statutory records showing the production of the dies in their factory. Accordingly, we observe that the dies have been rightly confiscated and penalty has been rightly imposed upon appellants. No merits are found in the appeal. The same is accordingly rejected.
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