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2005 (2) TMI 721 - AT - Central ExciseExtract: .......ld that the charge of diversion of export goods without following proper procedure does not sustain. No penalty can be imposed on any of the appellants. 29.Appeal No. 2394 to 2396, 2429 to 3431 and 2588 to 2590/02 are also disposed off in the above terms. 30.In fine all the appeals are allowed. The impugned orders of the Commissioner are set aside.
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