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2008 (7) TMI 770 - CESTAT, BANGALOREExtract: .......e are of the view that the demand in these orders is not sustainable. Once the demand of duty is not sustainable, no penalties can be levied. In view of the above observation, we have no other option but to allow all the appeals with consequential relief. (Operative portion of the order pronounced in open Court on conclusion of hearing on 2-7-2008)
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