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2005 (6) TMI 164 - AT - Central ExciseExtract: ....... were not entered in the statutory record, cannot be accepted. Therefore, the impugned order regarding the confiscation of the goods in question and imposition of penalty and redemption fine passed by the Commissioner (Appeals) cannot be sustained and is set aside. The appeal of the appellants is allowed. (Dictated and pronounced in the open Court)
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