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2012 (12) TMI 263 - CESTAT, AHMEDABADDemand of differential duty - Confiscation of seized goods – alleged that Stereo Cassette Players received from Delhi without cover of invoices and without payment of duty which were not accounted for in the statutory records by the respondents – Held that:- Revenue is not contesting the fact that confiscation of the goods seized in the hands of current respondent or in the hands of suppliers of the goods in Delhi. Since the goods have held to be not liable for confiscation - demand of differential duty not sustainable
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