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2005 (5) TMI 632 - AT - Central ExciseExtract: .......cation No. 214/86. The final products are the cigarettes. Therefore the assessee is entitled to the benefit of exemption on cut tobacco under seizure under notification. We therefore, set aside the impugned order by which the demand has been confirmed and penalty of ₹ 50,000/-imposed, and allow the appeal. (Operative part pronounced in court)
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