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2003 (12) TMI 104 - AT - Central ExciseExtract: ....... there is nothing brought on record to prove that Shri P.K. Sinha, Director was personally having knowledge that the impugned goods are liable to confiscation, no penalty is imposable on him under Rule 209A of the Central Excise Rules, 1944. We, therefore, set aside the penalty imposed on him. Both the appeals stand disposed of in the above manner.
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