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1977 (4) TMI 38 - GOVERNMENT OF INDIAExtract: ............ tent to evade duty. There is no evidence to show that the goods found short were used in the manufacture of excisable goods which were removed without payment of duty. Contravention of Rule 226 is punishable thereunder imposition of a penalty under Rule 173Q is not correct in law. In the result, the revision application is allowed.
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