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1991 (11) TMI 158 - AT - Central ExciseExtract: .......ince we have reached the conclusion that there is no reliable evidence to show that the appellants had removed 313.832 M.Ts of charge chrome clandestinely, the imposition of penalty of Rs. 10 lakhs under Section 112 of the Customs Act, 1962 is also not legal and proper and accordingly we set aside the same. 36. In the result, the Appeal is allowed.
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