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2005 (2) TMI 284 - AT - Central ExciseExtract: .......viso clause of Section 11A(1). (j) In view of the finding there is no reason to arrive at and uphold the demands as confirmed. Since no duty demands are being upheld there is no question of penalty and of interest on the assessee and other appellant herein. 3. In view of the findings arrive at this appeals are allowed after setting aside the order.
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