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1980 (1) TMI 194 - APPELLATE COLLECTOR OF CENTRAL EXCISE, MADRASExtract: .......r and not otherwise, can reasonably be considered to be technical in nature unless there is evidence to prove the contrary which is apparently absent in this case. I am therefore, of the opinion that there are grounds for leniency. Accordingly I set aside the penalty imposed on the appellants whom I request and caution to be more careful in future.
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