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1997 (12) TMI 299 - AT - Central ExciseExtract: ....... chemical) which are for steam generation or for cooling water. Following the ratio of the decision of the Tribunal, the impugned order is set aside to the extent whereby the benefit of Kem Water is denied to the appellants. Consequentially the order of penalty imposed on the appellants is also set aside. The appeals are allowed in the above terms.
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