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2002 (2) TMI 817 - AT - Central ExciseExtract: .......nalty imposed cannot survive independently of the duty demand. Accordingly, we set aside the impugned order and allow appeal with consequential relief, if any, to the appellants. We are not going into the merits of other submissions of the appellants as the appeal succeeds on the question of applicability of proviso (iii) to Section 4(1)(a) itself.
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