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2007 (7) TMI 60

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....-3-2005 setting-aside the order-in- original by which the excisable goods (DPC Copper Wire) valued at Rs. 16,185/- were confiscated under Rule 226 of the Central Excise Rules, 1944 with an option to redeem the same by paying fine of Rs. 5,000/- and a penalty of Rs. 2,000/- imposed on the Respondent. 2. The Appellate Commissioner found that the seized goods were under process of reconditioning as ....