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1987 (8) TMI 226 - AT - Central ExciseExtract: ....... in the facts and circumstances of this case. Accordingly, the demand of duty is set aside. 7. emsp In view of the aforesaid discussion on the two points involved, penalty of Rs. 10,000/- imposed on the appellant is also liable to be set aside and I order accordingly. In sum, the appeal is allowed in full with consequential relief to the appellant.
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