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1997 (8) TMI 164 - CEGAT, NEW DELHIExtract: .......uthority nor even before us, have the appellants established the date of actual shipment. Therefore, the Addl. Collector rsquo s finding that the Bill of lading was deliberately pre-dated, is correct. We are of the view that penalty has also been rightly imposed upon the appellants. In the result, we uphold the impugned order and reject the appeal.
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