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    <description>Goods attached under a detention order were retained while appeals on the merits and applications for waiver of pre-deposit under the Central Excises and Salt Act, 1944 remained pending. Because the appellate authority could not hear the waiver applications within the short time sought, continued detention of the goods was considered unwarranted in the circumstances. The attached goods were directed to be released immediately pending disposal of the appeals and the waiver applications.</description>
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