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2007 (7) TMI 534 - CESTAT, NEW DELHIExtract: .......s found outside the factory on which no duty has been paid and certain goods were found in the factory which was not entered in the statutory record, therefore, I find no infirmity whereby such goods were confiscated and appropriate duty has been demanded and penalties were imposed. The appeals are dismissed. (Dictated and pronounced in open Court)
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