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2016 (10) TMI 33 - AT - Central ExciseDemand and imposition of penalty - contravention of the various rules with intention of evading Excise duty - manufacture of ducts classifiable under sub-heading No. 7304.10 of the Central Excise Tariff Act, 1985 - Held that:- in view of the decision of the Hon'ble Supreme Court in the appellant's own case reported in [2006 (4) TMI 526 - SUPREME COURT], we are of the considered opinion that the issue is squarely covered in favour of the appellants. Therefore, we hold that the impugned orders are not sustainable in law and the same are set aside. When the demands are not sustainable and the same are set aside, the penalty imposed on Shri V. Seshadri, Chief Executive Officer of the appellant's firm is also set aside. - Appeal disposed of
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