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2004 (3) TMI 137 - AT - Central ExciseExtract: ....... proceedings holding that there was no manufacture and that duty is not liable to be paid. In such a circumstance, invoking Rule 209A does not arise and no penalty is payable. Therefore, the Order passed by the Commissioner in setting aside the penalty is a correct and legal order. There is no merit in the Revenue s appeal and the same is rejected.
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