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1996 (5) TMI 124 - AT - Central ExciseExtract: .......ality and intention of an assessee, the Court observed, does not enter into the field of adjudication in taxing law. 5. emsp Therefore, applying ratio of the above cited Tribunal decision to the facts of the present case, it is held that the demand of duty and penalty on the appellants are not sustainable and hence set aside. The appeal is allowed.
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