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2004 (5) TMI 193 - AT - Central ExciseExtract: ....... products which are exempt from duty or chargeable to nil rate of duty. We are therefore set aside this demand and the penalty of equal amount. 3. In the result the demands of Rs. 5,55,483/- and Rs. 88,896/- are upheld duty demand of Rs. 8,263/- set aside liability to interest and all penalties are also set aside. The appeal is thus partly allowed.
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