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2002 (6) TMI 538 - AT - Central ExciseExtract: .......destine removal of the excisable goods by way of their sale to some agents/dalals was in his full knowledge and therefore, imposition of penalty under Rule 209A on him is also fully justified. In the result, I find no ground to interfere in the order passed by the lower appellate authority. Both the appeals have no merit and the same are dismissed.
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