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1997 (12) TMI 391 - AT - Central ExciseExtract: .......75/86. It has, therefore, to be held that the Collector had erred in not permitting the assessee to avail benefit of this notification. Extending the benefit we hold that confirmation of demand by the Collector does not sustain and has to be set aside. For the same reason, we set aside the order of penalty also. The appeal is, accordingly, allowed.
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