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1999 (6) TMI 181 - CEGAT, NEW DELHIExtract: .......rder. 10. emsp However, as regards personal penalty imposed on Shri Kishore G. Motwani, we find that no allegation of abetment under Rule 209A has been established against him. The said penalty on Shri Kishore G. Motwani is, therefore, set aside and Appeal No. E/547/96-NB filed by him is allowed. 11. emsp Appeals are disposed of in the above terms.
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