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2017 (6) TMI 621 - CESTAT CHENNAISSI exemption - dummy unit - Held that: - the appeal filed by ABC, as per the intimation given by the ld. Advocate and as per the provisions of Rule 22 of the CESTAT Procedural Rules, 1982, the appeal filed by the ABC, Proprietor Shri P. Prabhakaran shall abate - the appellant was privy to the commission of the offence committed by the main appellant. However, there is no discussion or elucidation of his active role in the whole alleged modus. In any case, since the penalty on the employer DMML has been scrapped by the lower appellate authority, there is no justification for penalty on the employee - appeal allowed - decided in favor of appellant.
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