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2001 (9) TMI 172 - AT - Central ExciseExtract: .......export, penalties imposed on the appellants set aside). 10.I have to follow the above case law to hold that, in the instant case, no penalty was liable to be imposed on the party since the demand of duty was set aside by the adjucating authority itself. 11.In view of the findings noted above, I set aside the impugned orders and allow these appeals.
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