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1997 (10) TMI 209 - AT - Central ExciseExtract: .......a by the learned Counsel, I set aside the impugned order in so far as it relates to confiscation and penalty and remand the matter to the Commissioner of Central Excise who is directed to decide the case de novo after issuing a proper show cause notice for confiscation of goods and imposition of penalty. The appeal is thus allowed by way of remand.
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