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2001 (5) TMI 232 - AT - Central ExciseExtract: .......en the Section 3(3) of the Additional Duties of Excise Act was amended, the amended provisions will not apply in view of the Supreme Court rsquo s decision in the case of LG Equipments Ltd. We, therefore, set aside the penalty imposed on the Appellants following the decision of the Delhi High Court in Pioneer Silk Mills. The appeal is thus allowed.
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