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2002 (8) TMI 868 - CESTAT NEW DELHIExtract: .......ding his action in the evasion of duty. The adjudicating authority only held that Managing Director being responsible person is liable to penalty under Rule 209A of the Central Excise Rules without discussing his role, hence the personal penalty on Shri Manoj M. Somani, Managing Director is set aside. The appeals are disposed of as indicated above.
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