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2008 (9) TMI 740 - CESTAT, NEW DELHIExtract: .......f duty and penalty against appellant No. 1 is justified. However, I do not find any involvement of Appellant No. 2 for evasion of duty. Accordingly, the penalty imposed on Appellant No. 2 is not sustainable. 6. emsp In view of that, the appeal filed by appellant No. 1 is rejected. Appeal of appellant No. 2 is allowed. (Pronounced in the open Court)
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