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2001 (1) TMI 125 - CEGAT, COURT NO. I, NEW DELHIExtract: .......Commissioner cannot be sustained. When the demand of duty is found unsustainable, penalty imposed invoking the provisions contained in Rule 173Q of the Rules must also fail. 14. In view of what has been stated above, we set aside the order of the Commissioner impugned in this appeal. Appeal is accordingly allowed with consequential reliefs, if any.
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