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2000 (9) TMI 502 - AT - Central ExciseExtract: .......he matter to the original adjudicating authority for re-calculation of demand of duty against the appellants. 8. emsp Further, in the instant case, when there were different decisions of the Tribunal holding divergent views, we do not find any justification for imposition of personal penalty on the appellants. Accordingly, we set aside the penalty.
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