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2009 (11) TMI 729 - AT - Central ExciseExtract: .......ial year and they had also filed classification list and clearly had stated that they intended to avail the benefit of Notification No. 41/99. In these circumstances, we set aside the penalty imposed upon the assessees. In the result the appeal is allowed by upholding the demand but setting aside the penalty. (Dictated and pronounced in open Court)
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