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2001 (3) TMI 378 - AT - Central ExciseExtract: ....... paragraph 44. ldquo ...A relative and a distributor of the assessee should be understood to mean a distributor who is a relative of the assessee. rdquo The demand for duty therefore is not sustainable and consequently penalties imposed on the appellants are also not sustainable. 7. emsp All the appeals are allowed and the impugned order set aside.
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