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2003 (7) TMI 531 - CESTAT, NEW DELHIExtract: .......teels Ltd. is reduced to Rs. 50,000/- under Sec. 209A of Central Excise Rules. Penalties on M/s. R.H.L. Profiles and M/s. Usha Udyog are set aside. Consequently, the penalty on Sh. K.K. Somani, President, M/s. R.H.L. Profiles Ltd. and on Sh. K.K. Singh, Managing Director, Usha Udyog is also set aside. The appeals are disposed of as indicated above.
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