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2003 (6) TMI 237 - CESTAT, KOLKATAExtract: .......posed under the provisions of Rule 209A unless it is shown that the person or had reasons to believe that duty was being evaded by the Company. Inasmuch as there is nothing on record in the present case against the appellant, I find no reason to uphold the imposition of penalty upon him. Accordingly, the same is set aside and the appeal is allowed.
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