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2009 (9) TMI 519 - CESTAT, MUMBAIAbetment on DEPB fraud – testing laboratory – penalty – Held that: - appellant is a testing laboratory and their job is only to analyse the samples and accordingly to prepare a test report and the appellant has nowhere any role in misdeclaration or undervaluation of the impugned goods In fact the appellant has given the vague report as it was not up to the mark as prescribed by the literature and on the basis of that vague test report, the department was able to find that the impugned goods are misdeclared of the quantity and the value. – in the absence of conscious knowledge, penalty on charge of aiding and abetting would not sustained. – Penalty set aside
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