2002 (7) TMI 211

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Full Text of the Document

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....rief facts of the case are that the factory premises of the respondents were searched by the Excise Officers on 21-9-99 and 14 machines were found lying in the factory but the same were not entered in the R.G. 1 register. A show cause notice was issued to the respondents for confiscation of the machines and for imposition of penalty. The adjudicating authority confiscated the machines and ordered ....