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2005 (2) TMI 566 - CESTAT, NEW DELHIExtract: .......ue. The learned Commissioner (Appeals) has rightly reversed the order-in-original and set aside the confiscation of the goods under Section 111(d) and the penalty imposed on the respondents under Section 112 of the Act. We do not find any illegality in his impugned order. In view of the discussion made above, the appeal of the Revenue is dismissed.
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