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2004 (7) TMI 437 - CESTAT, MUMBAIExtract: .......icted to determining confiscation and penalty. Therefore, no fault could be found in the said order passed by the Assistant Commissioner and the order of the Commissioner (Appeals) could also not be found to be deficient, which confirms order-in-original. 4. emsp Consequently, the Revenue rsquo s appeal has no merit and the same is hereby rejected.
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