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2000 (12) TMI 657 - AT - Central ExciseExtract: .......nue and the same is, accordingly allowed and by setting aside the order passed by the lower Appellate Authority. However, in view of the facts and circumstances of the case, we find no warrant in sustaining the penalty imposed on the Respondents and the appeal in respect of the same is rejected. 5. emsp The appeal is disposed of in the above terms.
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