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2002 (10) TMI 179 - AT - Central ExciseExtract: .......vention of the condition of the Notification, and the notification itself is not applicable, impugned goods being non-excisable as held by the Tribunal in the two decisions referred to above. Accordingly, no demand of duty is to be made from the Appellants and no penalty is imposable. We therefore, set aside the impugned Order and allow the Appeal.
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