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1997 (12) TMI 427 - CEGAT, NEW DELHIExtract: .......in pointing out from the Assistant Collector rsquo s order that it has been recorded that waste and scarp was cleared on payment of appropriate duty. Since the demand of duty cannot be sustained and there is no penalty imposed by the lower authorities, the impugned order is required to be set aside and the appeal allowed. It is ordered accordingly.
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