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2009 (12) TMI 839 - CESTAT NEW DELHIExtract: .......terfere with the factual finding by the Commissioner (Appeals). Under these circumstances, the Commissioner accepting the defence submissions that it was day rsquo s production, and therefore, the goods are not liable for confiscation cannot be faulted. 6. I do not find any merits in the appeal by the Department. The appeal is, therefore, rejected.
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