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2001 (6) TMI 270 - AT - Central ExciseExtract: .......irement was procedural in nature. I uphold the impugned order as far as it relates to the recovery of Central Excise duty. As regards the penalty I find that in the absence of any finding that the assessees had taken the benefit with mala fide intentions, the orders of penalty do not sustain and are set aside. 7. emsp The appeal is allowed in part.
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