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2008 (9) TMI 694 - CESTAT, CHENNAIExtract: .......nt of duty. In these circumstances, clauses (c) and (d) of sub-rule (1) were also not applicable. The entire rule stood inapplicable to the case. Hence the confiscation ordered and penalty imposed under Rule 25 have only to be set aside. Accordingly, the impugned order is set aside and this appeal is allowed. (Dictated and pronounced in open court)
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