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1999 (5) TMI 572 - AT - Central ExciseExtract: .......ly acting on the dictate and behest of the manufacturer and the entire duty liability has been taken upon himself by the main manufacturer. In that view, no penal liability devolves upon the present appellant. Consequently we set aside the penalty of Rs. 50,000/- imposed on the present appellant. To this extent we allow the appeal of the appellant.
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