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2000 (5) TMI 549 - CEGAT, MUMBAIExtract: ....... in the impugned order. When no demand of duty as less charge would be confirmed, there is no question of determining any liability for confiscation and or consequences of penalty as arrived at in this case. 4. emsp In view of our findings as above, the order is set aside and the appeal is allowed. Consequential relief, if any, accordingly ordered.
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