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2000 (11) TMI 845 - AT - Central ExciseExtract: .......f Shri Mulla, the show cause notice and the impugned order, we find that the demands raised therein are without any substantiation and therefore, do not survive. The orders of confiscation of M.S. covers do not survive. For the same reason, the orders of imposition of penalty also do not survive. The appeals are allowed with consequential benefits.
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