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2005 (7) TMI 388 - AT - Central ExciseExtract: .......pheld this demand. (f) When duty demands as arrived cannot be upheld and the order is found to be unsustainable, no interest and or penalty liability can be upheld. The confiscation under Rule 173Q(2) is to be set aside on merits. 3.1 emsp In view of the findings the appeal is allowed after setting aside the order. (Pronounced in Court on 1-7-2005)
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