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1998 (8) TMI 277 - AT - Central ExciseExtract: .......7Q. Besides, in the instant case, it is on record that Loaders and Dumpers have been used within the factory and not at the mining site. 7. emsp As a result, in the light of the above discussions, we allow this appeal and set aside the impugned order. We hold that in the circumstances of the case, no penalty is called for and the same is set aside.
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