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    <title>2012 (12) TMI 263 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the decision of the first appellate authority, rejecting the Revenue&#039;s appeal against setting aside the demand of Rs. 48,138 in the differential duty. The Tribunal agreed that since the confiscation of goods was unwarranted, the demand for the differential duty was not sustainable. The judgment emphasized the necessity of accurate factual findings and legal analysis in assessing duty liabilities related to seized goods.</description>
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      <description>The Tribunal upheld the decision of the first appellate authority, rejecting the Revenue&#039;s appeal against setting aside the demand of Rs. 48,138 in the differential duty. The Tribunal agreed that since the confiscation of goods was unwarranted, the demand for the differential duty was not sustainable. The judgment emphasized the necessity of accurate factual findings and legal analysis in assessing duty liabilities related to seized goods.</description>
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