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2005 (6) TMI 313 - CESTAT, BANGALOREExtract: .......sing fine and penalty does not arise, for the appellants have not done any deliberate omission to make the goods liable for confiscation and for imposition of penalty. In the light of the noted judgment, the impugned order is set aside and appeal allowed. (Operative portion of the Order already pronounced in open Court on conclusion of the hearing)
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