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2002 (7) TMI 605 - AT - Central ExciseExtract: .......penalty under Rule 209A on the appellants would also not arise. Thus the orders - both at the original and the lower appellate stage - in this case are passed in complete ignorance and negation of the statutory provisions. The impugned order is therefore set aside and the appeal is allowed. The Stay Petition also gets disposed of in the same terms.
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