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1971 (4) TMI 39 - HC - Central ExciseExtract: .......e toy fan is also quashed. As no duty or penalty is payable in respect of the articles in question, the duty or penalty, if paid, is ordered to be refunded and it is directed that the confiscated toy fan be returned to the petitioners. The rule issued on the petition is accordingly made absolute. The respondents to pay the costs of the petitioners.
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