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2009 (5) TMI 641 - CESTAT, NEW DELHIExtract: .......to prove clandestine removal of the goods. Therefore, imposition of penalty under Rule 25 of the Rules read with Section 11AC of the Act is not warranted. Hence, I do not find any reason to interfere with the Order of the Commissioner (Appeals). Accordingly, both the appeals filed by Revenue are rejected. (Dictated and pronounced in the Open Court)
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