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2002 (12) TMI 526 - CEGAT, BANGALOREExtract: .......ocedure has been followed. It is nobody rsquo s case that the goods have been removed in contravention of Rule 9(1), therefore penalty under Rule 9(2) cannot be upheld. 4. emsp In view of our findings, we set aside the demand, which is found to be barred by limitation and the penalties imposed in this case. Appeal allowed with consequential relief.
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