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2005 (1) TMI 443 - CESTAT, NEW DELHIExtract: .......cation cannot be denied to M/s. AGH. Therefore, demand is not sustainable and set aside and the consequential penalties also set aside. As we held that the goods were not branded, therefore, confiscation of the goods on the ground that branded goods were cleared without payment of duty is also not sustainable and set aside. The appeals are allowed.
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