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2011 (8) TMI 1062 - AT - Central ExciseExtract: .......iled by M/s. Akal Engineers, M/s. Perfect Fasteners and M/s. Unique Industries are allowed by setting aside the penalty. The appeal filed by M/s. Guru Dashmesh Engineers and Traders, the appeal filed by M/s. Esteem Electrodes (P) Ltd. and the appeal filed by Revenue against Shri Rakesh Kumar are rejected. (Pronounced in the open Court on 12-8-2011)
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