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2007 (2) TMI 497 - CESTAT, NEW DELHIExtract: .......ling, when there is no finding that the appellant intended to take scrap outside the factory premises, confiscation cannot be held to be justified. 6. emsp In view of the above, I do not find any reason to interfere with the order of the Commissioner (Appeals). Accordingly, the appeal filed by the Revenue is rejected. (Pronounced in the open Court)
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