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2001 (1) TMI 152 - AT - Central ExciseExtract: .......ion No. 10/96 to metal containers, would be to defeat the very purpose of the enactment of the said notification, as reflected by the above legislative intent. 10.In view of the foregoing, we set aside the confirmation of demand of duty and imposition of penalty upon the appellants, and allow the appeal with consequential reliefs to the appellants.
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