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2005 (4) TMI 539 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MUMBAIExtract: .......same were required to be assessed under Section 4A of the Act. The subject demand, therefore, cannot be sustained and is required to be set aside. In the absence of any short-payment/non-payment, the penalties imposed vide the impugned orders cannot survive. 10. emsp In view of the above, the impugned order is set aside and the appeals are allowed.
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