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2006 (6) TMI 407 - AT - Central ExciseExtract: .......the revenue or he had personal entertained belief that the goods were liable for confiscation under Central Excise Law, therefore, penalty on Director is not sustainable. In the present case also there is no such evidence. In these circumstances, I find no infirmity in the impugned order, the appeal is dismissed. (Order dictated in the open Court.)
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