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1999 (5) TMI 234 - CEGAT, CALCUTTAExtract: ........ I find that the ratio of the said decision is fully applicable in the instant case. Accordingly, I set aside the impugned order insofar as the same relates to the confiscation of 257 pieces of non-alloy steel coils/circles, totally valued at Rs. 3,55,005.00 and allow the appeal filed by M/s. Hindustan Wires Ltd. with consequential relief to them.
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