1998 (11) TMI 277

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..... t. Accordingly, I have heard Shri T.P. Kumar, Id. SDR. 2. Drawing attention to the operative portion of the order of the Commissioner (Appeals), Customs and C. Ex., ld. SDR submits that the appeal has not been disposed of on merits by the ld. Commissioner (Appeals) and the same has been allowed by holding that show cause notice issued for confiscation and penalty was illegal and invalid having b .....

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