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2002 (2) TMI 960 - CEGAT, NEW DELHIExtract: .......f the view that the Revenue has not discharged the initial burden of proving the smuggled nature of the ball bearings in question and the burden has not been shifted to the Appellants. Accordingly we hold that no penalty is imposable on any of the Appellants in the present matters. We, therefore, set aside the penalty imposed on all the Appellants.
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