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2005 (7) TMI 523 - CESTAT, BANGALOREExtract: .......d of Rs. 27,07,294/- on account of short fall of the demand. Since the duty demands have been set aside, the confiscation of impugned goods is also set aside. There is absolutely no justification in imposition of fine and penalty. In these circumstances, we allow the appeal with consequential relief. (Pronounced in the open Court on 5th July, 2005)
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