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2005 (6) TMI 544 - CESTAT MUMBAIExtract: .......lay in bringing about evasion of duty. We, therefore, uphold the penalties imposed upon him and dismiss his appeals following the ratio of the Tribunal’s Order No. 678-735/2004-NB(A) dated 2-7-2004 in which penal action against Shri Futehally in similar circumstances was upheld. 8. In the result, all the above four appeals are dismissed.
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