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2001 (8) TMI 178 - AT - Central ExciseExtract: .......he goods as per this interpretation. On perusal of the records I am satisfied that the present practice adopted by the appellant was valid in terms of sub-rule (9) of the Rule 57CC and therefore the demands confirmed against the appellant and the penalty imposed do not survive. 6. The appeal is accordingly allowed with consequential relief, if any.
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