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1990 (10) TMI 178 - CEGAT, NEW DELHIExtract: .......er, they should pay duty on the basis of the normal price of Fenner. 24. In view of these findings there would be no justification to uphold the penalties against the individuals including the Managing Director, Executive Director, General Manager and two Managers. We set aside these penalties. 25. The appeals are allowed with consequential relief.
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