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2004 (3) TMI 156 - AT - Central ExciseExtract: .......onal hearing has been conducted by the adjudicating authority, no duty liability on the appellants has been determined so far. In the absence of any duty liability on the part of the appellants, the Revenue cannot retain the amount deposited by the appellants. We, therefore, set aside the impugned order and allow the appeal filed by the appellants.
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