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1999 (9) TMI 357 - CEGAT, NEW DELHIExtract: .......s do not get manufactured on account of activities, no occasion arises for levy of duty. 6. emsp In view of the foregoing, we hold that demand of duty is entirely without any legal basis. That being the position in respect of duty, there was no occasion for penalties either. The appeals are, accordingly, allowed and the impugned order is set aside.
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