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1996 (2) TMI 213 - AT - Central ExciseExtract: .......bbed together and that each of the two firms shall be eligible for exemption under Notification No. 175/86 as amended, we hold that the intention to evade payment of duty is not established in these cases. Therefore, no penalty is imposable. 19 emsp Having regard to the above discussions, the impugned order is set aside and the appeals are allowed.
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