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2005 (4) TMI 487 - CESTAT, KOLKATAExtract: .......M/s. GTC were not a manufacturer of the cigarettes in question, and hence not liable to pay any duty and therefore, they cannot be fastened with any penalty liability. As such, penalty on M/s. GTC is held as unsustainable and no penalty can be upheld on any of its officers. We accordingly partly modify the impugned Order passed by the Commissioner.
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