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2005 (3) TMI 192 - AT - Central Excise
Extract:
.......oper. Shri Gopal Gupta, Shri Subash Agarwal, Shri Nirmal Kumar Gupta and Shri Kamal Kumar Gupta have dealt with the goods, which they knew was not duty paid. They are rightly liable for penalty under Rule 209A. The clandestine removal is clearly established by various circumstantial evidences. Therefore we reject all the appeals and uphold the OIO.