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2004 (9) TMI 685 - AT - Central ExciseExtract: ........ The assessee, in this case, valued their goods only on this basis and paid duty accordingly. They are not liable to pay any more on those clearances. The demand of duty is, therefore, set aside. Once the demand of duty is set aside, penalties should follow suit and we vacate the same. The impugned order is set aside and the appeals stand allowed.
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