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2006 (9) TMI 328 - CESTAT, NEW DELHIExtract: .......set aside the demand made on this basis. Therefore, penalty is not attracted in the present case at all. 14. emsp In view of what is stated above, the duty demand to the extent of Rs. 9,55,577/- is confirmed. Rest of the duty demand and penalty are set aside. 15. emsp The appeal is ordered in the above terms. (Dictated and pronounced in open Court)
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