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2005 (2) TMI 342 - AT - Central ExciseExtract: .......ls and consequently neither any duty is demandable from them nor the goods seized from their premises are liable for confiscation. As a result of this the goods seized from other premises are also not liable to confiscation nor penalty is imposable on any of the Appellants. Accordingly, all the appeals are allowed with consequential relief, if any.
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