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2002 (6) TMI 97 - AT - Central ExciseExtract: .......duties as ordered by the Commissioner. (d) If the demands of duties short paid, cannot be sustained there is no case for payment of interest or penalty as arrived at by the ld. Commissioner. The orders on the same cannot be sustained. 3. In view of our findings, the order is set aside and the appeal is allowed with consequential benefit as per law.
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