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2010 (10) TMI 989 - CESTAT NEW DELHIExtract: .......erved, the penalty on the Director stand imposed by the original adjudicating authority in a mechanical manner without attributing any role to him in clandestine clearance of the goods. In such a scenario, setting aside of penalty on the Director by Commissioner (Appeals) would be justified. Accordingly, the appeal filed by the Revenue is rejected.
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