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2003 (4) TMI 136 - AT - Central ExciseExtract: .......f excise under the Central Excise Act. Further, it has also not been controverted by the Revenue that the Appellants were having at the relevant time sufficient balance in their Cenvat credit account. In view of these facts, we do not find any reason for imposition of penalty on the Appellants in the present matter. We, therefore, allow the Appeal.
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