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2006 (9) TMI 330 - AT - Central ExciseExtract: .......no warrant for interfering with the impugned order setting aside the penalties imposed and reducing the penalty in one case, on the contention that the chapter notes indicated that manufacturing process was involved on the goods, which were returned. All the appeals are, therefore, dismissed. (Dictated and pronounced in the open Court on 21-9-2006)
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