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2005 (5) TMI 597 - CESTAT, MUMBAIExtract: .......fiscation of the unaccounted goods is upheld. 24. emsp The appeal thus, is partly allowed in so far as penalties are concerned. The appeals are remanded for the purpose of determining the duty liability after according the benefit of Notification Nos. 1/93 and 16/97-C.E. to the appellant units, M/s. Maheshwari and M/s. Durrent Chemicals Industries.
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