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2003 (6) TMI 243 - CESTAT, NEW DELHIExtract: ....... the Maruti Udyog Ltd. (supra). 13. emsp As the appellants are entitled for the benefit of Small Scale Exemption Notification in respect of most of the goods manufactured by them, the confiscation of the goods found in the factory is set aside and the penalties imposed on the appellants were also set aside. Appeal is disposed of as indicated above.
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