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2001 (11) TMI 335 - CEGAT, NEW DELHIExtract: .......by ld. DR, I find that those were cases in which the department had clearly alleged intent to evade payment of duty. Those cases are, therefore, distinguishable on facts from the instant case. 7. emsp In view of the findings recorded, the confiscation and penalty are set aside and the appeal is allowed, with consequential reliefs to the appellants.
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