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    <description>The appeal under Section 35-G of the Central Excise Act was dismissed as the Tribunal found no intention to evade Excise duty and no penalty could be imposed. Consequently, the application under Section 149 C.P.C. for deficiency of Court fee and the application under Section 5 of the Limitation Act for condonation of delay were not addressed due to the dismissal of the appeal on its merits.</description>
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      <description>The appeal under Section 35-G of the Central Excise Act was dismissed as the Tribunal found no intention to evade Excise duty and no penalty could be imposed. Consequently, the application under Section 149 C.P.C. for deficiency of Court fee and the application under Section 5 of the Limitation Act for condonation of delay were not addressed due to the dismissal of the appeal on its merits.</description>
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