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1986 (11) TMI 185 - AT - Central ExciseExtract: .......or was the requisite intention to evade payment of duty proved, even if the appellant could have contravened any Rule. There was, indeed, no removal of manufactured goods from the place of manufacture without payment of duty. The penalty, if any, imposed under either R.9 or 173Q was as unjustified as was the demand for payment of differential duty.
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