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2006 (4) TMI 314 - AT - Central ExciseExtract: .......cannot be upheld. Appeals are to be allowed after setting aside the penalties. Since no duty demands and penalties on the assessee is also being upheld, the order impugned cannot be upheld and the appeals are to be allowed. In view of the findings hereinabove, the order is set aside in totality and appeals allowed. (Pronounced in Court on 4-4-2006)
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