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2006 (6) TMI 404 - AT - Central ExciseExtract: .......fact that the State Excise department rsquo s record and the record maintained by the appellant-company are tallying. In view of this, the impugned order upholding the confiscation is liable to be set aside and I do so. Since I have set aside the impugned order, penalty is also set aside. Appeal allowed. (Dictated and pronounced in the Open Court).
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