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2005 (5) TMI 189 - AT - Central ExciseExtract: .......ng been cleared without payment of duly, if not exported under EPCG obligations. Thus when no duty demands under the Central Excise Act are to be upheld/found there can be no case/cause for penalty. (h) The duty demands, interest or/ and penalties imposed are to be set aside. 3.1 In view of the finding the appeals are allowed. (Pronounced in Court)
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