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2010 (7) TMI 359 - CESTAT, AHMEDABADConfiscation – clandestine removal – submission that assessee not repeated offender and harsh action of confiscation of land, plant & machinery not justified – Matter earlier remanded by Commissioner (Appeals) for re-adjudication – Provisions for confiscation of plant & machinery deleted from statue book w.e.f. 12-5-2000 by Notification No. 30/2000-C.E hence not available to adjudicating authority at time of re-adjudication – Action taken by authority bad in law – confiscation of land, plant & machinery set aside
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