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2001 (3) TMI 164 - AT - Central ExciseExtract: .......e the goods found within the factory premises. (f) When we find that demands of duty cannot be determined, confiscations cannot be ordered, the penalty is required to be set aside. (g) In view of our findings, we find no adequate reason to order confiscation under Rule 209(2). 6. In view of our findings, we set aside the order and allow the appeal.
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