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2003 (1) TMI 204 - AT - Central ExciseExtract: ....... the Commissioner. Accordingly we set aside the demand of duty against the main appellants along with imposition of penalties upon them. Inasmuch as the main appeals have been allowed there is no justification for imposition of penalties upon the proprietor. In a nutshell all the four appeals are allowed with consequential relief to the appellants.
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