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2008 (2) TMI 810 - COMMISSIONER (APPEALS), CUSTOMS AND CENTRAL EXCISEExtract: .......credit account. 8. emsp Since the demand itself fails, there is no question of payment of interest or imposition of penalty. 9. emsp I pass the following order. ORDER 10. emsp In the result, the appeal succeeds and the Order-in-Original No. 07/2007-S.T., dated 31-7-2007 passed by the Assistant Commissioner of Central Excise, Anantapur is set aside.
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