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2006 (5) TMI 370 - AT - Central ExciseExtract: .......done following the wrong procedure. As such, the duty demand confirmed against the appellants is set aside. However, the small penalty of Rs. 5,000/- imposed by the lower authority for infraction of the rules and procedure is confirmed. The appeal is thus allowed in the above terms. The stay application also stands disposed off. (Dictated in Court)
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