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2000 (9) TMI 99 - AT - Central ExciseExtract: .......enalty has been imposed on Director , without even identifying the person or stating what is his offence. The appellants have several Directors and if a penalty is merited by any of them, that has to be brought out with sufficient evidence. 6.In view of what has been stated above, the appeals are allowed with consequential relief to the appellants.
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