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1999 (12) TMI 219 - AT - Central ExciseExtract: .......avention of any Central Excise Rule with intent to evade payment of Central Excise Duty, I am unable to sustain the order of penalty. 9. emsp In the light of the above discussion and findings, I set aside the orders of both the lower authorities and allow the appeal. The cross objections filed by the Revenue are not maintainable and hence rejected.
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