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2006 (1) TMI 404 - CESTAT, MUMBAIExtract: .......ma facie not attracted for the reason that neither is there any proposal in the notice nor any finding by the adjudicating authority that goods in question although not available, were liable to confiscation under Section 111(j) of the Act. We therefore waive pre-deposit of penalty and stay recovery thereof pending the appeal. (Pronounced in Court)
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