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1995 (4) TMI 167 - AT - Central ExciseExtract: ....... to have been paid and when duty in terms of an exemption notification is nil rsquo , such goods when cleared without payment of duty can be taken to be duty paid goods. 14. emsp In view of the above and having regard to the detailed reasons in the order recorded by Brother Shri Peeran, the impugned orders are set aside and the appeals are allowed.
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