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2008 (1) TMI 150 - CESTAT, NEW DELHIPenalty imposed on employee u/s 114 of Customs Act on the ground that he was close associate of employer - huge amount of drawback has been claimed by employer by obtaining IEC code, filing up account opening forms, affixing photographs of persons known to him, his employees – appellant admitted that he was working for Shri Rajesh Bhasin(employer) but there is no evidence that he has been benefited with the fraud or he is party to the fraud – penalty not imposable
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