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    <title>2015 (5) TMI 243 - UTTARAKHAND HIGH COURT</title>
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    <description>The court ruled in favor of Mr. S.K. Bhatnagar and Mr. R.K. Agarwal in the case involving M/s Kashipur Sugar Mills Ltd. The imposition of personal penalties on them under Rule 26 of the Central Excise Rules, 2002 was deemed unjustified as they were found not to have committed any offenses warranting such penalties. The court quashed the orders imposing personal penalties, holding that the penalties were beyond the scope of Rule 26.</description>
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