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2002 (8) TMI 655 - AT - Central ExciseExtract: .......n Steels, and imposing penalty on it. In other words, the order demanding duty from, and imposing penalty on a non-existing firm cannot be supported. 5. emsp The appeals are accordingly allowed and the impugned order set aside. The matter is remanded to the Additional Commissioner who shall adjudicate upon the notices afresh in accordance with law.
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