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1985 (11) TMI 140 - CEGAT, NEW DELHIExtract: .......e in this case. rdquo The appellants are right in saying that the aforesaid finding is not merely an extenuating circumstance, it also admits of the possibility of two constructions of the Notification and hence fine and penalty are not justified. 11.In the result, we set aside the confiscation and penalties. The two appeals are otherwise rejected.
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