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2000 (3) TMI 87 - AT - Central ExciseExtract: .......ge the classification in order to obtain the benefit of law is not, as far as we can see, itself punishable under the Act or the Rules. The impugned order does not cite any such provision, nor is the departmental representative able to point out any. 5. There was, therefore, no basis for imposition of penalty, it is set aside and appeal is allowed.
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