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2003 (7) TMI 504 - CESTAT, KOLKATAExtract: .......the setting aside of the entie penalty on purchase officer Shri Radheshyam Dhandaria also does not call for another interference inasmuch as it is recorded by Commissioner (Appeals) that he was not at all concerned with the manufacturing activities and there is nothing mentioned in the show cause notice about his involvement in the alleged offence.
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