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2001 (10) TMI 191 - CEGAT, KOLKATAExtract: .......pellants Company and there is no evidence showing the clandestine manufacture and removal of the final product, the confirmation of demand of duty against the appellants is not justified. For the same reason, penalty imposed upon them is also set aside except for confirmation of penalty of Rs. 2,000/-. Appeal is thus disposed of in the above terms.
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