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2003 (9) TMI 434 - CESTAT, NEW DELHIExtract: .......enue. The duty demand and penalty imposed on the appellant M/s. Samtel Electron Devices Ltd. are not sustainable. When penalty on the manufacturing company is not justified, there is no room for penalty on the company rsquo s official. 6. emsp In view of what has been stated above, all the appeals are allowed after setting aside the impugned order.
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