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1999 (8) TMI 429 - CEGAT, NEW DELHIExtract: .......ue have been correctly done in the impugned order. However, imposition of penalty on Shri Sunil Wadhwani is found to be unjustified, as no evidence of his personal involvement in making the misdeclaration is noticed. Therefore, his appeal, being Appeal No. C/45/98-A, is allowed and Appeal No. C/44/98-A of M/s. Weston Components Limited is rejected.
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