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2005 (6) TMI 569 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS) AT NASHIKExtract: .......r the proper head by the adjudicating authority. The remaining part of the confirmed amount and penalties is not sustainable in law and needs to be set aside. 9. I am inclined therefore to allow the appeals and set aside the remaining part of the confirmed amount and penalties. The Order No. 261/2004 dated 31-8-2004 is modified to that extent.
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