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2001 (10) TMI 131 - AT - Central ExciseExtract: .......ts that die/mould is not marketable. Accordingly we hold that the goods in question are chargeable to Central Excise duty and uphold the demand of duty. However, we agree with the learned Advocate that no penalty is imposable in view of the facts and circumstances of the case. Accordingly the penalty is set aside. The appeal is thus partly allowed.
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