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    <title>2011 (5) TMI 726 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the classification of fresh mushrooms under CETH 07095100 as excisable goods under the proviso to Section 3(1) of the Central Excise Act, 1944. The duty amount demanded was to be re-quantified, and the penalty imposed on the appellant was set aside due to a bona fide belief in non-excisability. Interest on duty was deemed payable.</description>
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