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2009 (8) TMI 996 - Commissioner - Central ExciseExtract: .......dly, when the duty demand has failed on merits and the order in this regard has been held to be illegal and improper, I do not find any reason to impose the penalty. I therefore hold that the appellants are not liable to penal action. 20. Accordingly, I set aside the impugned Order-in-Original and allow the appeal with consequential relief, if any.
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