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1996 (12) TMI 203 - CEGAT, CALCUTTAExtract: .......t the product under consideration is not marketable and hence not excisable. Accordingly, we allow the appeal of the appellants herein without going into the alternative submissions made by the appellants rsquo ld. Consultant. In view of our decision on the marketability of the goods, entire order set aside. Consequently, penalty is also set-aside.
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