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1983 (6) TMI 192 - AT - Central ExciseExtract: .......cannot be any levy of duty on this scrap as contended by the appellants. Since no duty is leviable, the Collectors, order for levying of duty and penalty is not correct. Therefore, it is not necessary for us to go into the other submissions of the appellants. We accordingly set aside the Collectors’ order dated 22-9-1982 and allow the appeal.
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