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1987 (12) TMI 155 - AT - Central ExciseExtract: .......n (5) of Section 16 and is therefore, required to make a declaration. This Rule does not help the department in this case. 5. In view of the aforesaid findings, the question of confiscation of gold ornaments and consequently the imposition of penalty does not arise. Hence the impugned order is set aside while allowing the appeals of the appellants.
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