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1999 (5) TMI 366 - AT - Central ExciseExtract: .......ovable property and chimney shells are not marketable. On the aforesaid finding no duty liability can be saddled on the appellants. 5. emsp In view of the facts and circumstances above, there is no warrant for imposing any penalty. 6. emsp Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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