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2004 (12) TMI 280 - CESTAT, MUMBAIExtract: .......ablished, cannot enthuse us to conclude to be causing or resulting in Diversion/misuse of notification or contributing towards the same. Penalty on him for a liability of confiscation under Section 111(o) and 111(d) cannot be upheld. 3. In view of findings, these two appeals are allowed after setting aside the penalty on them. (Pronounced in court)
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