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    <title>2022 (6) TMI 427 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal of the partnership firm but allowed the appeal of the partner, absolving him of the penalty. The decision emphasized the distinction between nominal partners and actual decision-makers in cases of alleged violations of excise rules and duty evasion.</description>
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      <description>The Tribunal dismissed the appeal of the partnership firm but allowed the appeal of the partner, absolving him of the penalty. The decision emphasized the distinction between nominal partners and actual decision-makers in cases of alleged violations of excise rules and duty evasion.</description>
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