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1978 (8) TMI 93 - HC - Central ExciseExtract: .......im while conducting the enquiry nor is it alleged or established that there was any contravention of any rule in holding the enquiry. In the circumstances, I do not think any grounds are made out for interfering with the concurrent findings recorded by all the Tribunals that the seized excise goods were removed in contravention of the Excise Rules.
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