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1996 (2) TMI 238 - CEGAT, NEW DELHIExtract: .......pose penalty of Rs. 40,000/-. I also notice from the cited rulings that the Tribunal has been taking a consistent view that onus of prove of clandestine removal is on the department in cases of physical control, that proof is lacking in the present case. 11. emsp In that view of the matter, the impugned order is set aside and the appeal is allowed.
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