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2017 (10) TMI 1325 - CESTAT AHMEDABADPenalty u/s 114 AA of the Customs Act, 1962 - The only ground taken by the appellant before the first appellate authority is that since on an identical issue in penalty against on him is contested and is in appeal before the first appellate authority - Held that:- The first appellate authority in the impugned order has come to a conclusion as to how he has appreciated the evidences, which are on records and also the grounds of appeal of the appellant before him. It can be seen from the said findings which are in Paragraph number 6 and 7, reasoning indicate matter was gone into the details to the evidence on record and the role attributable to appellant herein - appeal dismissed - decided against appellant.
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