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2018 (8) TMI 166 - CESTAT ALLAHABADImposition of personal penalties - clandestine removal of goods - it was contended on behalf of appellant that there was no evidence except in the form of un-related hand written loose papers and computer printouts, the said papers were not at all resumed from the appellant’s factory and the same has been stated in Para 36C(8) of grounds of appeal - also, it was contended that Revenue did not submit any evidence to prove the authenticity of said loose papers and also failed to trace and examine the author of said hand written loose papers. Held that:- The contentions of learned counsel for the manufacturer-appellant and appellants other than Revenue are sustainable in law - personal penalties imposed are set aside - appeal allowed - decided in favor of appellant.
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