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2005 (1) TMI 453 - CESTAT, NEW DELHIExtract: .......nal in the case of Desh Rolling Mills v. CCE, Delhi (Supra). In these circumstances, duty cannot be demanded from the appellants. There is no violation of rule by the appellants with intend to evade any duty. Therefore, the penalty can also not be imposed on them. I, therefore, set aside the order of the Commissioner (Appeals) and allow the appeal.
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