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2012 (2) TMI 433 - AT - Central ExciseConfiscation of goods - Goods cleared without payment of duty - Held that:- Commissioner (Appeals) has held the goods not liable for confiscation and there is no challenge by the Department against these findings. We agree with the ld. Advocate that once the goods itself are not liable for confiscation vehicles also would not be liable for confiscation and vehicles owners would also not be liable for any penalty - Decided in favour of assessee.
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