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2006 (3) TMI 527 - CESTAT, NEW DELHIExtract: .......ation of the goods and imposed penalty. 3. emsp In view of the facts and circumstances of the case, as mentioned above, the order-in-original is liable to be set aside and I do so. The appeal is allowed with consequential relief, if any. The Cross-objections filed by the Department also stand disposed of. (Dictated and pronounced in the open court)
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