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2011 (8) TMI 622 - CESTAT, MUMBAIGoods(bales) removed without entry in RG-1 - Revenue contended as clandestine removal liable to confiscation and penalty - Held That:- In Textile industries lot numbers are compulsory. "There is not a single case where department has proved that lot number have not been allotted or same lot number has been allotted to two different lots. Officers could not prove malafide intentions of assessee thus penalty could not be invoked.
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