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2006 (1) TMI 379 - AT - Central ExciseExtract: .......ase and in view of the fact that the export obligation was not made by the appellant on account of peculiar circumstances beyond their control, we find no justification for confiscation of the goods or for imposition of penalties on the appellants. The same are accordingly set aside. 12. emsp The appeals are disposed of in above terms. (Pronounced)
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