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2007 (3) TMI 472 - CESTAT, AHMEDABADExtract: .......hat there was no intention to remove the unaccounted finished goods from the factory premises clandestinely the penalty imposed on partner is unwarranted and is set aside. Penalty imposed on partner is also set aside. 8. emsp Accordingly both the appeals are disposed off as indicated in above paragraphs. (Dictated and pronounced in the Open Court.)
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