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2004 (11) TMI 231 - AT - Central ExciseExtract: .......hi. The duty demand in the present case is not sustainable. In the absence of duty demand, penalties are also not justified. 6. In view of what has been stated above, the appeals are allowed with consequential relief if any, to the appellant, after setting aside the impugned order. (Operative part of the order was already pronounced in open Court).
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