2004 (7) TMI 157

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..... g authority confirming the demand of Rs. 88,733/- was rejected, besides there is also imposition of penalty of Rs. 8,873/-. 2. The brief facts are that, from the appellant's factory vide two AR-4's dated 24-9-1997 and 17-6-1998 exports goods were cleared by a "merchant-exporter" involving duty of Rs. 88,733/-. It is clear that the appellants could not produce any evidence of the export of the sa .....

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