2004 (1) TMI 507

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.... [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the imposition of penalty on the appellants. 2. The learned Counsel has contended that the goods had never been claimed by the appellants as manufacturer or even as purchaser from any trader and the same had been also not recovered from their premises. Therefore, no ....