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    <title>2013 (11) TMI 1168 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the validity of the show cause notice issued after an extension, confirmed the confiscation of seized goods, and justified the imposition of penalties under the Central Excise Rules. It clarified that Rule 25 allows confiscation of goods irrespective of the place of seizure, emphasizing compliance with the deposit requirement for both appellants.</description>
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      <description>The Tribunal upheld the validity of the show cause notice issued after an extension, confirmed the confiscation of seized goods, and justified the imposition of penalties under the Central Excise Rules. It clarified that Rule 25 allows confiscation of goods irrespective of the place of seizure, emphasizing compliance with the deposit requirement for both appellants.</description>
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