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2009 (12) TMI 812 - CESTAT BANGALOREExtract: .......d been warehoused and undisputedly used for the manufacture of export goods, finding of their liability to confiscation and APC rsquo s liability to penalty u/s 112(a) is also not sustainable. In the circumstances, we set aside the impugned order and allow the appeals filed M/s. American Power Conversion Ltd. (Pronounced in open court on 4-12-2009)
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