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2000 (2) TMI 243 - AT - Central ExciseExtract: .......ight of the guidelines set out above. Penalty on Dr. S.N. Chadha is also justified if duty is found to be payable by the appellants 1 to 5. The quantum of penalty on all the appellants is to be re-determined by the Adjudicating authority to whom we remand the matters if any duty demand still survives. The appeals are disposed of in the above terms.
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