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2001 (11) TMI 845 - AT - Central ExciseExtract: ....... and they had received these goods into their factory, cannot be sustained. 16. emsp In view of our findings above, we hold that the duty demands as made and penalties imposed in the impugned orders had no legal justification. They are accordingly set aside and the appeals are allowed. Consequent relief, if any, shall be extended to the appellants.
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