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2005 (6) TMI 198 - AT - Central ExciseExtract: .......Since the subsequent payments of duty by the manufacturer have not been held to be tainted with penalty any longer, the denial of credit under Rule 7(1)(b) cannot be upheld as regards the appellants herein. Consequently, the order cannot be upheld and is to be set aside. 3.1 Ordered accordingly. We set aside the impugned order and allow the appeal.
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