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2001 (2) TMI 226 - AT - Central ExciseExtract: ......., set aside the denial of credit and the imposition of penalty. The impugned order is set aside and the appeal allowed with consequential relief. 6. Since the appeal is being allowed on the ground that the appellants are entitled to the benefit of Notification 214/86, we are not recording any finding on the other arguments raised by the appellants.
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