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2004 (1) TMI 250 - AT - Central ExciseExtract: .......ty. 7. The appellants are not contesting the re-valuation of seized goods and they have paid duty accordingly. Therefore, no order is passed on the aspect of valuation. 8. In overall facts and circumstances of the case and following the ratio of the judgments cited supra, the impugned order is set aside and appeal allowed with consequential relief.
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