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2003 (6) TMI 266 - CESTAT, MUMBAIExtract: .......o be correct. The notice only called upon it to show cause why the goods in its storage should not be confiscated, and while he calls upon the other two appellants to show cause why penalty should not be imposed. The imposition of penalty is therefore without any authority. 12. emsp Appeal C/147/95 allowed in part. Appeals C/130 and 138/95 allowed.
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