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2000 (11) TMI 1090 - CEGAT, NEW DELHIExtract: .......nd of duty is set aside. 8. emsp It is admitted by the appellants that Central Board of Excise and Customs Circular No. 252/86/96-CX dated 16-10-96 which laid down the procedure for removal of such consignment is not followed by them. Hence we uphold the penalty of Rs. 5,000/- imposed on the appellants. The appeal is disposed of as indicated above.
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