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2005 (7) TMI 648 - CESTAT MUMBAIExtract: .......ection 11AC even invoked for the said demand. 2.3 Since duty of only ₹ 94,071/- is being confirmed, the base limit of ₹ 1 lakh duty prescribed under Rule 173Q(2) is not breached, therefore no confiscation under Rule 173Q(2) can be upheld. 3.1 Appeal consequently disposed by partly allowing in above terms. (Pronounced in Court)
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