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2011 (8) TMI 746 - CESTAT, MUMBAIPenalty - Held That:- Person who is not authorized undertakes a transaction, it is clear that the mens rea is present. In the instant case, the transaction related to fraudulent exports claiming undue DEPB benefits. Merely because he has not signed any document, it does not mean that he has not abetted in the commission of an offence.
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