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2002 (1) TMI 729 - AT - Central ExciseExtract: ........ emsp In view of our finding above with regard to the legal provisions relating to declaration of MRPs and the facts of the case, it is clear that the duty demand and penalty imposed in the impugned order are not sustainable. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if any, to the appellant.
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