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2006 (2) TMI 570 - CESTAT, NEW DELHIExtract: .......of weight. There is no offence as such in the present case. Therefore, confiscation and penalty were not justified. The penalty under section 11A of the Central Excise Act can arise only upon evasion of duty. 10. emsp The impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant. (Pronounced in court)
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