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1990 (9) TMI 208 - CEGAT, NEW DELHIExtract: .......l had submitted that the appellants had placed the car at the disposal of the M/s. Ruby Textile Mills for bona fide use in good-faith and there was nothing to show to the contrary. 27. In view of the above position, it was apparent that the appellants could not be held liable to penalty. 28. Hence, the order is set aside and the appeal is accepted.
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