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1999 (3) TMI 180 - AT - Central ExciseExtract: .......n question. Having regard to the fact that the goods were removed when the respondent rsquo s application for permission was pending for quite a long period, I do not think that penalty was justified. The appeal is allowed and Collector (Appeals) order is set aside. Accordingly, the Asst. Collector order demanding the duty on the goods is restored.
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