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2007 (5) TMI 428 - CESTAT, CHENNAIExtract: ....... us, there is no reason for any detention notice under Section 142 to be kept in abeyance any longer. The Department is at liberty to continue their proceedings under Section 142 to its logical conclusion in accordance with law. 4. emsp Orders of the lower authorities are set aside and this appeal is allowed. (Dictated and pronounced in open Court)
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