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1983 (7) TMI 193 - CEGAT, NEW DELHIExtract: .......rdingly do so. Result would be that excise duty demand of Rs. 9,25,177.50 and penalty of Rs. 5000/- imposed on CAFI, and confirmed in Appeal by the Collector of Central Excise (Appeals), Bombay, shall stand cancelled. 15. On the view we are taking in the matter, it is not necessary for us to go into the merits of classification. 16. Appeal allowed.
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