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2004 (1) TMI 224 - AT - CustomsExtract: .......(165) E.L.T. 97 (T) cited and relied upon by the learned Counsel apply to the facts of the present case. 6. In view of the above discussion and finding, I am of the considered opinion that the Revenue has failed to bring home the charge against the appellants. I therefore, set aside the penalty imposed on the appellants herein and allow the appeal.
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