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2007 (1) TMI 336 - AT - Central ExciseExtract: .......ed in the show cause notice or in the order of the adjudicating authority. Since the goods themselves held are not liable for confiscation, penalty cannot be imposed on the appellants under Rule 25 of Central Excise Rules. In view of the above, the Revenue appeals have no merit and the same are dismissed. (Pronounced in the open Court on 24-1-2007)
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