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2004 (1) TMI 495 - CESTAT, NEW DELHIExtract: .......n both these documents and set aside the duty demand and penalty confirmed against the respondents by the adjudicating authority and as such, the impugned order passed by him cannot be legally sustained. 5. emsp In view of the discussion made above, the impugned order of the Commissioner (Appeals) is set aside. The appeal of the Revenue is allowed.
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