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2002 (2) TMI 191 - CEGAT, NEW DELHIExtract: ....... of duty should be supported by positive evidence. Such a finding is not forthcoming from the orders of the lower authorities. In other words, mens rea has not been made out against the appellants so as to call for invocation of the provisions of Section 11AC. I, therefore, set aside the penalty imposed on the appellants. The appeal stands allowed.
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