2005 (6) TMI 300

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..... Heard both sides and perused records. 2. These four appeals are directed against imposition of penalties under Rule 209A of Central Excise Rules. It may be noted that that rule provides for imposition of penalty on any person who acquire possession of any excisable goods which he knows or reason to believe are liable to confiscation . The submission of the learned Counsel in these app .....

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