2007 (3) TMI 61

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..... 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 working for one M/s. Kobian Electronics India Pvt. Ltd. The said company filed a drawback of Rs. 57,000 approximately. However, on investigation, it was found that the said claim of export company is not in accordance with the law and during the in .....

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..... ty stands imposed on the exporting firm, the imposition of penalty on the manager was not justified. The drawback claim originally filed by the exporting firm stands withdrawn by them. Penalty has been imposed on the appellant on the charges of mis-declaration that the drawback claim was not in accordance with law. In view of the exoneration of the main exporting unit, no such charges can be uphel .....

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