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2000 (10) TMI 69 - AT - Central ExciseExtract: ....... that it was a creation of Akay. The Collector also does not find in his order any acts or omissions on the part of the other four directors of Asahi as a result of which penalty has been imposed on them. The order is entirely silent on that. Hence, the penalties imposed on Asahi and its four directors are set aside. 5. 8194 Appeal allowed in part.
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