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2005 (3) TMI 221 - AT - Central ExciseExtract: ....... imposed personal penalties without recording any finding regarding omission or commission on the part of the appellants No. 2 to 6 in evasion of Central Excise duty. In these circumstances, the appeals filed by M/s. Prince Gutka Ltd. and others were allowed after setting aside the demands and penalties and appeal filed by the Revenue is dismissed.
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