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2005 (6) TMI 179 - AT - Central ExciseExtract: .......red, produced or stored by the assessee. Thus, essentially the said rule provides for the confiscability of the goods manufactured by the assessee and does not apply to the raw materials. 6. In view of the above, I set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Pronounced in Court on 17-6-2005)
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