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1996 (8) TMI 229 - AT - Central ExciseExtract: .......emsp Thus on that count also the demand cannot be sustained. 12. emsp Under the circumstances the order passed by the authority below cannot be sustained and both the demand raised and penalty imposed have to be set aside. 13. emsp The order of the authority below is therefore set aside and appeal is allowed. Consequential relief, if any to follow.
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