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2002 (2) TMI 173 - CEGAT, NEW DELHIExtract: .......unds calling for reduction. In this case, admittedly the appellants have clandestinely removed the processed goods without payment of duty from their factory premises and in my view the statutory provisions for imposition of penalty have to be pressed in full force. Consequently, I find no merit in this appeal and the same is accordingly dismissed.
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