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1990 (1) TMI 224 - CEGAT, CALCUTTAExtract: .......ants were required to be entered in the R.G. 1 register only after inspection by the ISI authorities. 5. In the circumstances, we hold that the aforesaid 422 pieces of gas cylinder valves were not liable to be seized and confiscated by the central excise authorities. We, therefore, set aside the orders of the lower authorities and allow the appeal.
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