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2006 (9) TMI 324 - CESTAT, NEW DELHIExtract: .......confiscation of the sugar bags is set aside. Since, the confiscation is set aside, consequent penalty imposed on the appellant for such confiscation is also liable to be set aside. 12. emsp Accordingly, the impugned order of the Commissioner (Appeals) is liable to be set aside and I do so. Appeal allowed. (Dictated and pronounced in the open Court)
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