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2004 (9) TMI 216 - CESTAT, BANGALOREExtract: .......by him that should not be a reason for the department to demand duty from him on the entire value of the goods. Hence the demand of duty in this case cannot be sustained. There is no justification for imposing penalty under Section 11AC and demanding interest under Section 11AB. In view of the above, the appeal is allowed with consequential relief.
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