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2003 (10) TMI 520 - CESTAT, NEW DELHIExtract: .......e same factory and consequently the demand of duty raised on the company requires to be set aside. Accordingly, we set aside the demand raised on the Sugar unit of company as also the mandatory penalty imposed on that unit. Further the penalty imposed on the Distillery unit is also vacated. The impugned order is set aside and the appeal is allowed.
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