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2000 (3) TMI 78 - AT - Central ExciseExtract: .......issioner of Central Excise (Appeals), Chandigarh are allowed. The appeals filed by the assessees against the Order-in Appeal, dated 31-12-1996 passed by the Commissioner of Central Excise(Appeals), Allahabad are dismissed. In the facts and circumstances of the matter, however, the personal penalties wherever levied are set aside. Order accordingly.
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