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2001 (10) TMI 214 - CEGAT, MUMBAIExtract: .......t, reversed the same and therefore have satisfied the condition set out in serial No. 163 of the table to the notification. Hence no basic excise duty is payable by them. 4. Since both the basic duty as well as additional duty of excise are set aside the penalty imposed also set aside. The impugned order is thus set aside and the appeal is allowed.
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