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2005 (6) TMI 167 - AT - Central ExciseExtract: .......any undervaluation or short payment of duty. 2.7 When we do not find any reason to uphold the show cause notice, the order of duty demands on merits and/or cause for any penalties to be called for, the order impugned is required to be set aside. 3. In view of the foregoing, the order is set aside and the appeals are allowed. Pronounced on 17-6-2005
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