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2018 (8) TMI 5 - AT - Central ExciseClandestine removal - confiscation - penalty - Held that:- It would appear that there is no order for recovery of duty under section 11A of Central Excise Act, 1944 nor any finding to conclude that duty liability did arise. In the absence of any adjudication of duty liability, confiscation cannot arise nor does any penal consequence - appeal allowed - decided in favor of appellant.
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