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1993 (8) TMI 169 - AT - Central ExciseExtract: .......i) of Notification 175/86 dated 1-3-1986. As a result we set aside the duty demand and penalty in all the cases and allow the appeals with consequential relief if any due to the appellants, and respondents in the case of CCE, Pune v. M/s. Unique Enterprises (Appeal No. E/176/92) and the cross objection (No. E/Cross/438/92-B1 in E/176/92-B1) abates.
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