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2004 (1) TMI 142 - AT - Central ExciseExtract: .......enalty have not been borrowed. Therefore, the ratio of the Apex Court s decision in Orient Fabrics Pvt. Ltd. is squarely applicable to the present case and following the ratio thereof we set aside the interest and penalties. 4. In the result, we set aside the duty demand as time-barred and set aside the interest and penalties and allow the appeals.
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