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2016 (12) TMI 1226 - CESTAT MUMBAIConfiscation - Redemption fine - Notification No.68/63 - Penalty - Held that: - The Rule 26 provides power to penalize any person who acquire possession or any way concerned in transporting, removing, depositing, keeping, selling, purchasing or any other manner dealing with any excisable goods which he has reason to believe that the vehicles are liable to confiscation under the Act or these rules - Appeal dismissed - decided against the assessee.
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