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1982 (2) TMI 305 - Board - Central ExciseExtract: .......ation of steam are set aside as legally untenable. In the facts of the case, the Board also does not find any justification for penalty, but the Board would emphasise on the appellants the need for scrupulously following the departmental procedure in regard to the use and storage of duty paid and other material. The orders of penalty are set aside.
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