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2005 (6) TMI 200 - CESTAT, CHENNAIExtract: ....... read with Section 12 of the Central Excise Act has not been satisfied in this case. Therefore, the confiscation of the lorry cannot be upheld and the same is set aside. Consequently, the redemption fine also gets vacated. In the result, Appeal No. E/947/2004 stands allowed. (Operative portion of the order was pronounced in open Court on 22-6-2005)
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