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2002 (6) TMI 219 - AT - Central ExciseExtract: .......g of imposition of any penalty under the provisions of the Central Excise Act or rules made thereunder. The penalties as imposed are required to be set aside. When there is no demand there could be no order on interests. 3. emsp In view of our findings, the impugned orders are set aside and the appeals allowed with consequential benefit as per law.
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