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2004 (5) TMI 488 - CESTAT, NEW DELHIExtract: .......ir final product which were cleared on payment of duty as well as on which no duty liability. In this situation, the appellants are liable to pay 8 of the value of the goods cleared without payment of duty as per the provisions of 57CC of the Central Excise Rules. In these circumstances, I find no merit in the arguments and the appeal is dismissed.
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