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2003 (11) TMI 411 - CESTAT, MUMBAIExtract: .......ough its representative before the appeal was disposed of. Now that it has been disposed of on merits with consequential finding that the confiscation and imposition of penalty were not sustainable the present appeal of the department which only seeks to enhance the penalty cannot now be entertained. It no longer survives. 4. emsp Appeal dismissed.
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