2004 (3) TMI 627

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.... Kohli, Advocate, for the Respondent. [Order]. - In this appeal, the Revenue has challenged the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the confiscation of the goods and reduced the penalty under Rule 226 of Rs. 2000/- only. I have heard both the sides. 2. From the record it is evident that the respondents are engaged in the manufacture of writing....