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2003 (7) TMI 175 - AT - Central ExciseExtract: .......osed on the appellant along with demand for interest. It is well settled that in the absence of short-levy of duty, there could be no penalty. Needless to say, when principal is not due, interest cannot be due. Penalty and interest also cannot survive. 8. In view of what is stated above, the appeal is allowed after setting aside the impugned order.
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