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1996 (12) TMI 200 - AT - Central ExciseExtract: .......tions. The requirements of licence during the relevant time was the very basis for levy and collection of excise duty. In the facts and circumstances of the case we confirm the view taken by the Collector of Central Excise (Appeals) and confirm the penalty amount of Rs. 100/- levied and imposed. The appeal is rejected. 10. emsp Ordered accordingly.
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