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2000 (9) TMI 122 - CEGAT, COURT NO. I, NEW DELHIExtract: ....... CCE 1997 (89) E.L.T. 3 (S.C.) . Therefore, the Commissioner was clearly in error in imposing the duty as has been done in the order impugned in this appeal. Since no duty is leviable, penalty could not have been imposed on the assessee. Penalty is also set aside. The appeal is allowed and order impugned in this appeal is set aside in its entirety.
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