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2005 (8) TMI 246 - AT - Central ExciseExtract: .......enhancement proposals and duty demands in both these appeals are not upheld, we find no reason to call for interest liability or penalty or and confiscation as arrived at under Rule 173Q(2) provisions. Orders are to be set aside. 3.1 Consequent to the findings the appeals are allowed after setting aside the orders. (Pronounced in Court on 5-8-2005)
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