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2001 (3) TMI 128 - CEGAT, NEW DELHI
Extract:
.......efore, the demand made in the adjudication order, cannot be sustained. The penalties imposed are consequent to the duty demand. As the duty demand is not sustainable, penalties can not independently survive. They are also required to be set aside. Accordingly, we set aside the impugned order and allow the appeals, with consequential relief, if any.