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2004 (7) TMI 562 - CESTAT, NEW DELHIExtract: .......ed. Therefore, Proviso to Section 11A is not attracted. Since we have already held that duty demand is not sustainable, occasion for considering penalty, including against Shri Ashish Sethi, Director (under Rule 209A) does not arise. 8. emsp In the view we have taken above, the appeals succeed and are allowed after setting aside the impugned order.
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