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2003 (3) TMI 444 - AT - Central ExciseExtract: .......ported out of India, if any, and to make submissions regarding imposition of penalty under Section 11AC of the Central Excise Act and/or under Rules 173Q and 209A of the Central Excise Rules, 1944. As the goods are not bearing brand name, the same are not liable to confiscation which is set aside. All the appeals are disposed of in the above terms.
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