2012 (8) TMI 902

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..... N. Panda Ld. Counsel vehemently opposes levy of duty and penalty against 10340 number of filters alleged to have been clandestinely removed. Submission of the appellant is that those goods were exported. No conclusion can be drawn against the appellant. 2. On the other hand Revenue's submission is that every export should go through the accounts. When the above quantity of filters were not rea....