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2007 (9) TMI 444 - AT - Central ExciseExtract: .......tivities of the processor. In the absence of such evidence, we are of the view that penalties imposed upon the said two appellants cannot be upheld. Accordingly, we set aside the impugned order so far as the same relates to imposition of penalties upon the two appellants and allow their appeals with consequential relief to them. (Dictated in Court)
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