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2008 (8) TMI 130 - CESTAT NEW DELHIAppellant, steno typist – allegation of abetment in fraud – export of sub-standard items showing higher value of goods to get higher amount of drawback – she has given detailed account of the entire activities starting from procurement of goods to export of goods, maintenance of bank accounts etc. - Contention of appellant that she is just a steno typist and she has to follow employer’s order, is not acceptable - Since appellant had committed the crime, immunity from penalty cannot be granted
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