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2001 (9) TMI 201 - AT - Central ExciseExtract: .......vely consumed will be payable by the appellants and thereafter the benefit of aforesaid notifications will be extended to them. In the circumstances, the penalty imposed is set aside. The demand of duty will be worked out in the above manner. 11. With these observations, the appeal is allowed with consequential benefit to the appellants as per law.
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