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2003 (12) TMI 171 - AT - Central ExciseExtract: .......sue in both the decisions relied upon by the learned Advocate, and has held that the Appellants were not liable to pay any duty. Following the ratio of these two decisions, we hold that the Appellants No. 1 herein is not liable to pay any duty and consequently no penalty is imposable on either of the Appellants. We therefore allow both the Appeals.
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