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2006 (2) TMI 453 - AT - Central ExciseExtract: .......of Shri Ajay Gupta, Director of Shree Shyam Pipes Pvt. Ltd. is directed against imposition of personal penalty. Since we have already set aside the penalties imposed on the assessee, there is no justification for penalty on the appellant who is a Director of The Company. Accordingly the penalty imposed on him is set aside and the appeal is allowed.
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