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1985 (7) TMI 359 - AT - Central ExciseExtract: .......would attract duty under Rules 9 and 49, the absence of mens rea and the quantum of penalty imposed, etc. In view of our finding that the fermentation gas was not compressed gas, we need not consider these aspects of the case. 26. In the result, we set aside the impugned orders and allow the appeals with consequential relief to the appellants.
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