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2004 (4) TMI 370 - AT - Central ExciseExtract: .......esent case there is nothing on record to show that the appellant was a party to the clandestine removal of the goods by the manufacturer of the same, I find no justification for confiscation of the truck, imposition of penalty on the appellant. Accordingly, I set aside the impugned order and allow both the appeals with consequential relief, if any.
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