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1998 (3) TMI 393 - AT - Central ExciseExtract: .......notice proposing confiscation of goods or imposition of personal penalty was involved. Therefore, the instant circular was held as not applicable by the Tribunal. 6. emsp In view of the foregoing discussion, Assistant Commissioner rsquo s order-in-original were beyond his competence. Impugned order is correct. Revenue rsquo s appeals are dismissed.
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