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2005 (7) TMI 272 - CESTAT, MUMBAIExtract: ....... 11.5 and 11.4 of the impugned order and the fact that no goods are held to be liable to confiscation, penalty under Rule 209A on these appellants is set aside. 3. Consequent to the findings, the duty demands with penalty of Rs. 3,50,000/- under Rule 173Q(1) upheld other liability set aside and appeals disposed of accordingly. (Pronounced in Court)
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