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2000 (9) TMI 105 - AT - Central ExciseExtract: .......ther any penalty is called for in this case, if no demands are determined against the appellants. This aspect of no penalty can be determined, if and when the appellants get permission on pursue the appeal on demand. 4. In view of our findings the penalty under rule 173Q read with 11AC of Rs. 2 crores is set aside and appeal in this aspect allowed.
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