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2000 (9) TMI 98 - CEGAT, MUMBAIExtract: .......pplication as we do not find any goods liable for confiscation in this case as mentioned in the impugned order, which we do not find and be substantiated on merits of the demand itself. Appeals of the employees are therefore to be allowed after setting aside the penalies imposed on them. 12. The appeals are allowed setting aside the impugned order.
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