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1955 (9) TMI 1 - HC - Central ExciseExtract: ....... of the stock is made punishable under Rule 144 with a penalty which may extend to Rs. 2,000/-. That penalty had been levied and actually collected in addition to duty. I am satisfied in the circumstances there is no manifest error in the order passed by the Sub-Magistrate which calls for interference. The appeal, therefore, fails and is dismissed.
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