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1999 (7) TMI 243 - AT - Central ExciseExtract: .......the consequential questions relating to excisability, duty demand and penalty do not require separate consideration. 13. emsp In the result, the Appeals filed by M/s. Goyal Gases (P) Ltd., M/s. Peacock Chemicals, M/s. P.K. Gupta and M/s. S.C. Goyal are allowed and the impugned orders set aside with consequential benefits, if any, to the appellants.
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