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2000 (5) TMI 1023 - CEGAT, NEW DELHIExtract: .......cisable commodity. The Tribunal has relied upon its earlier order in the case of M/s. Navsari Processing Industries v. Collector of Central Excise, Vadodara reported in 1996 (85) E.L.T. 386. Following the ratio of the above decisions, we hold that the demand of duty and penalty are not sustainable, set aside the impugned order and allow the appeal.
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