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2004 (3) TMI 239 - CESTAT, NEW DELHIExtract: .......aw materials are concerned, I would follow the ratio of the decision cited by the Counsel and hold that Rule 25 of the Central Excise (No. 2) Rules 2001 could not have been invoked for confiscating the goods or imposing penalty on the party. 8. In the result, both the appeals succeed and the same are allowed after setting aside the impugned orders.
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