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1999 (1) TMI 248 - CEGAT, MADRASExtract: .......duty liability accruing on them in this respect. (b) emsp As there is no manufacture by them, there is no question of imposition of any penalty for their failure to follow the Central Excise procedures, and hence the penalty of Rs. 5,000/- imposed by the impugned order also needs to be set aside. The appeal is therefore allowed to the above extent.
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