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2002 (12) TMI 175 - AT - Central ExciseExtract: .......sition of penalty on them. Demand for interest is also confirmed. However, the case is remanded to the jurisdictional Commissioner for re-computing the duty demands and re-determining the penalty afresh in the light of our observations on those subjects. Penalties imposed on Shri Atul Agarwal and Shri Siddarth Agarwal under Rule 209A are set aside.
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