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2004 (11) TMI 514 - CESTAT, NEW DELHIExtract: .......es of the case the Tribunal in the case of Sumit Industries Ltd. has set aside the confiscation of the goods and penalty. In the facts and circumstances of the present case it cannot be said that there was a deliberate defiance of law by the Appellants. Accordingly I set aside the impugned Order and allow the appeal. (Pronounced in the Open Court.)
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