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2006 (11) TMI 417 - AT - Central ExciseExtract: .......n has been taken, is not attracted. The decision of the Tribunal in the case of Orient Cerwool Ltd. is also in favour of the appellant. 6. emsp In view of the above factual and legal position, confiscation and penalty are set aside and the appeal is allowed with consequential relief, if any, to the appellant. (Dictated and pronounced in open Court)
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