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2013 (5) TMI 65 - AT - Central ExciseConfiscation of unaccounted goods/raw material - Accordingly imposition of duty, penalty interest on those goods - Held that - there being no dispute that goods being sought to be confiscated is raw material, the ratio laid down by the Hon’ble High Court of Punjab & Haryana and division bench of this Tribunal in case of Annapurna Impex Pvt. Ltd. [2009 (8) TMI 200] would clearly apply in this case which is in favour of the appellant. - Demand set aside.
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