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2001 (6) TMI 149 - CEGAT, KOLKATAExtract: ....... in the present case, there was no ground for confiscation of the goods and for imposition of penalty on the appellants. 11.After taking note of all the facts and considerations, we set aside the impugned order-in-original and as a result the appeal filed by M/s. 21st Century Engg. Services is allowed with consequential benefits to them as per law.
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