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2002 (12) TMI 350 - CEGAT, MUMBAIExtract: .......alty on Shri Kasat, we find that there is no evidence which brings out Shri Kasat rsquo s personal responsibility or involvement in respect of the misdeclaration of the export goods or false claim of drawback. The impugned order was right in setting aside the penalty on Shri Kasat. Accordingly Appeal E-981/R/97 of the Revenue fails and is rejected.
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