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2004 (12) TMI 167 - CESTAT, NEW DELHIExtract: .......nd Rs. 2 lakhs on M/s. Sweetliner Investment and Finance Pvt. Limited. In the absence of specific findings about the role of each of the company officials in the offence, imposition of penalties on them is not justified. Accordingly, those penalties are set aside and their appeals are allowed. 13. All the appeals are disposed of as indicated above.
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