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2000 (3) TMI 1030 - AT - Central ExciseExtract: .......the facts, we are of the view that the Department has not successfully substantiated their charge that the impugned goods were in fully manufactured conditions and as such confiscation of the impugned goods is not sustainable. Accordingly penalty is also not imposable on the Appellants. In view of this, the order is set aside and appeal is allowed.
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