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2004 (3) TMI 154 - CESTAT, BANGALOREExtract: ....... other actions arise from failure to pay duty. Since duty demand is not sustainable. Revenue s grievance about adequacy of penalty cannot arise. 8. In the view we have taken above, the impugned order is set aside and the appeals of the assessee and others against demand of duty, penalty and fine are allowed. Appeal of Revenue fails and is rejected.
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