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2004 (8) TMI 209 - CESTAT, CHENNAIExtract: .......) 1 SCC 478 and followed by the Tribunal in IVRCL Infrastructures and Projects Ltd. v. C.C., Chennai 2004 (166) E.L.T. 447 (Tribunal - Del.) . The demand on the appellants is, therefore, illegal. Since the demand is unauthorised in law, we have to vacate the penalty also. We do accordingly. The impugned order is set aside and the appeal is allowed.
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