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1981 (12) TMI 160 - CENTRAL BOARD OF EXCISE AND CUSTOMSExtract: ....... contrary there is no case for any levy. In the facts and circumstances of the case it could not also be said that even if it was held that the processes amounted to manufacture of new goods there was an attempt at evasion of duty. The Board therefore, allows the appeal setting aside the Collector’s orders demanding duty and imposing penalty.
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