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2004 (12) TMI 273 - AT - Central ExciseExtract: ....... limit. Accordingly, the confiscation and penalties are set aside, with consequential relief. 5. Clearly, the appellant was required to keep basic accounts of production in terms of the trade notice. It should do so, and for failure to do the same, Revenue authorities can proceed under the relevant rules. Pronounced and dictated in the open Court .
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