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2003 (12) TMI 464 - CESTAT, MUMBAIExtract: .......declared to claim excess drawback is brought on record. Therefore liability for confiscation and penalty is set aside, since there is no ground to contest the fixation of drawback at US 3 per piece no orders are passed on that part. (b) Appeal is therefore allowed only as regards liability to fine and penalty. 3. emsp Appeal allowed in above terms.
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