2007 (3) TMI 61

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..... mployee of the same firm - Application No. C/S/105/2007 in Appeal No. C/16/07 - Final Order No. A/696/2007-WZB/Ah‘bad - Dated:- 23-3-2007 - [Order per] - After dispensing the condition of pre-deposit of penalty of amount of Rs. 10,000/-, I proceed to decide the appeal itself inasmuch as the issue lies in a narrow compass. 2. The appellant, during the relevant period, was export manager wo .....

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..... ppeals) upheld the penalty but observed that the same should be taken as having been imposed under Section 114. The said order is impugned before me. 4. After hearing both the sides and on going through the impugned order, I find that when no penalty stands imposed on the exporting firm, the imposition of penalty on the manager was not justified. The drawback claim originally filed by the expo .....

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