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2006 (11) TMI 666 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALS), KANPURExtract: .......s of C&F Agent, within the meaning of Section 65(25) of the Finance Act, 1994.. 15. On the issue of penalty and interest, I am of the opinion that when demand of duty is not sustainable, interest is not recoverable and penalties are not imposable. 16. Accordingly, the Order-in-Original is set-aside and party’s appeal is allowed.
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