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2003 (1) TMI 405 - AT - Central ExciseExtract: .......the matter and the fact that no duty liability on the moisture content could be arrived at as per the findings herein above there is no case or cause for penalty under provisions of Section 11AC and/or 173Q or interest under Section 11AB as arrived at in the impugned order. 6. emsp In view of our findings, the order is set aside and appeal allowed.
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