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2001 (7) TMI 168 - CEGAT, COURT NO. II, NEW DELHIExtract: .......l basis. It is based only on surmise and assumptions. Such a demand is not sustainable. Since the duty demand is not sustainable, the penalty imposed and the interest demand are also required to be set aside, as they cannot survive independently of the duty demand. They are also set aside and the appeal is allowed after quashing the impugned order.
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