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2005 (10) TMI 143 - CESTAT, NEW DELHIExtract: .......as as per the instructions of Shri Rajan Arora, the exporter which cannot be said that the appellant was part of conspiracy to get higher amount of drawback. In these circumstances, the impugned order whereby the penalty is imposed on the present appellant is set aside and the appeal is allowed. (Dictated and pronounced in open Court on 24-10-2005)
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