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2015 (10) TMI 2143 - CESTAT MUMBAIClandestine removal of goods - Penalty for abetment - Penalty under Rule 26 - Held that:- imposition of penalty under Rule 26 has been decided based upon the evidences available and the sufficiency of such evidences for imposition of penalty under Rule 26. - Penalty Imposed on 31 applicants is decided on the basis of evidences. - Appeal disposed of.
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