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2001 (8) TMI 1017 - AT - Central ExciseExtract: ....... required to be set aside. No penalty can survive in the absence of duty liability. The penalty was also required to be set aside. Accordingly, we allow the appeal and after setting aside the impugned order with the consequential relief to the appellants. In the facts and circumstances of the case we are not going into the question of excisability.
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