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    <description>The appeal filed by the Revenue was dismissed by the Appellate Tribunal CESTAT, Kolkata. The penalty of Rs. 5,000 imposed by the Commissioner (Appeals) was upheld as the goods were found not removed from the factory and were lying on the floor.</description>
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      <description>The appeal filed by the Revenue was dismissed by the Appellate Tribunal CESTAT, Kolkata. The penalty of Rs. 5,000 imposed by the Commissioner (Appeals) was upheld as the goods were found not removed from the factory and were lying on the floor.</description>
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