2005 (9) TMI 439

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..... aram, Vice-President]. The appellant herein who is an employee of M/s. Patel. On Board Couriers challenges the imposition of penalty of Rs. 50,000/- upon him by the Commissioner in the impugned order. 2. None appears for the appellant in spite of notice; we heard the Ld. SDR and perused the records. The case of the department against the appellant is that he had aided and abetted the smugg .....

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..... ent of the appellant not only based upon his own statement but also the statement of one Shri Sanjay Mishra, Shri Sanjay Tirodkar, Shri Salim Khan and Shri Aslam Mohamed Khan. Although the plea of the appellant is that he has retracted his statement and that all others have also retracted their statements and therefore a case cannot be made out against him only on the basis of retracted statements .....

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