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2005 (10) TMI 539 - AT - Central ExciseExtract: .......cation liabilities of the goods already cleared and/or detained. Orders to this effect are, therefore, set aside and appeals to be allowed. i. Since no duty demands and confiscation liability is being upheld, the penalty on the Chairman cannot be upheld. 3. In view of the findings, these appeals are allowed. (Pronounced in Court on 21-10-2005)
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