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1998 (7) TMI 207 - AT - Central ExciseExtract: .......erted by the Revenue. 8. emsp In the light of the above discussion, we hold that the liquid electrolytes is not excisable accordingly we set aside the impugned order confirming duty and imposing penalty and allow the appeal. Since the appeal is allowed on merits, we do not consider it necessary to deal with other arguments raised by the appellants.
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