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2005 (3) TMI 251 - AT - Central ExciseExtract: .......R 89 (T) - Aditya Promotors (P) Ltd. (v) 2002 (146) E.L.T. 190 (T) - Agarwal Pharmaceuticals. (vi) 2002 (148) E.L.T. 1220 (T) 2002 (53) RLT 324 (T) - Alagappa Cements (P) Ltd. When no duty demand is being upheld, no penalty under Rule 209A is called for or to be upheld. 3. In view of the findings, the order is set aside and the appeals are allowed.
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