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2022 (2) TMI 1282 - HC - Central ExciseLevy of penalty imposed on the directors of the company owning the manufacturing unit for perceived evasion of excise duty - HELD THAT:- The orders of penalty imposed on the present appellants stand set aside and these matters are also remanded for a fresh consideration by the Appellate Tribunal upon answering the issues indicated in the order pertaining to Central Excise Appeal No.4 of 2019. Application disposed off.
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