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1999 (4) TMI 167 - CEGAT, MUMBAIExtract: ....... and not otherwise. It is not the charge of the department in this case that the goods were clandestinely removed. There is no allegation of suppression in the show cause notice. Therefore the demand made under Rule 9(2) also could not sustain. On the ground we do not find any merit in the department rsquo s appeal and therefore dismiss the appeal.
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