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1988 (10) TMI 157 - AT - Central ExciseExtract: .......moval of the goods in this case. Since the appellants were not liable to pay duty because of exemption Notification No. 83/83-C.E., the demand for duty is not sustainable and hence, the same is to be set aside on the merit of the case. We order accordingly. 10. In view of the above discussions, we set aside the impugned order and allow this appeal.
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