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2000 (8) TMI 162 - AT - Central ExciseExtract: .......tage by this Bench (d) since the appellants are covered by exemption from Registration Control by Notification 12/92, and it is an admitted position that they have complied with this notification, we do not find any reason to justify any penalty in the facts of this case. 5.In view of our findings above, we set aside the order and allow the appeal.
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