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2004 (3) TMI 307 - CESTAT, NEW DELHIExtract: .......e could not be considered excisable goods . 5. We find that the ratio in the above decisions has to be applied in the facts of the present case. Since we come to the conclusion that the duty demand is not sustainable, penalty cannot be imposed either on the assessee or its employee. We, therefore, set aside the order impugned and allow the appeals.
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