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    <title>Partner Penalized for Concealing Records, Evading Duty; Involvement with Middlemen and Dealers Confirmed by Court.</title>
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    <description>Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the help of middlemen, second stage dealers and buyers. - Levy of penalty confirmed</description>
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