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2001 (10) TMI 177 - AT - Central ExciseExtract: .......n them could be imposed without firstly holding them guilty under Rule 209A of the Central Excise Rules. 12. In view of the discussion made above, the impugned order of the Commissioner cannot be legally sustained and is ordered to be set aside. The appeals of the appellants are accepted with consequential relief, if any, permissible under the law.
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