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2000 (11) TMI 187 - AT - Central ExciseExtract: ....... 63/95-C.E., is not available to the goods in question. The demand of excise duty as confirmed in the impugned order is upheld. However, in view of the facts of the case, we are of the view that no penalty is imposable in the present matter and accordingly we set aside the penalty imposed on the Appellants. The appeal is disposed of in above terms.
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