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1999 (5) TMI 185 - CEGAT, NEW DELHIExtract: .......oods or even removal for home consumption as the goods are captively consumed and in the absence of any wrong intention, we are of the view that no penalty is called for in the facts and circumstances of present case. We therefore, set aside the penalty of Rs. 2,000/- imposed on the appellants and allow the appeal with consequential relief, if any.
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