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2002 (3) TMI 842 - CEGAT, NEW DELHIExtract: .......e and all pending decisions may be settled accordingly. rdquo 7. emsp In view of above circular, the appellants are only liable to pay central excise duty as per Central Excise Tariff. The impugned order, demanding duty equal to the customs duty, is not sustainable, hence is set aside. Consequently, penalty is also set aside. The appeal is allowed.
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