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2000 (6) TMI 87 - AT - Central ExciseExtract: .......hority has dropped the duty demand. However, a penalty of Rs. 25,000/- has been imposed on the appellant under Rule 173Q. 3. It is settled law that when there is no duty demand, there could be no penalty. Therefore, the penalty imposed is liable to be set aside. We do so and allow the appeal itself with consequential relief if any to the appellant.
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