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2003 (9) TMI 188 - AT - Central ExciseExtract: .......ment I uphold the demand of duty against the Appellants. However, as it is not the case of the Department that the goods were intentionally removed without payment of duty by the Appellants and the fact that the goods were stolen has not been disputed, I set aside the penalty imposed on the Appellants. The appeal is thus disposed of in these terms.
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