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2003 (10) TMI 560 - AT - Central ExciseExtract: .......n view of the foregoing, we are of the view that confiscation of the consignment or imposition of personal penalty upon the appellants is not justified. For the same reason, the imposition of penalty upon the C.H.A. is also not warranted. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, to the appellants.
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