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1997 (4) TMI 252 - CEGAT, NEW DELHIExtract: .......nt in this case and accordingly set aside the duty demand. In the light of the fact that the show cause notice did not proposed any penalty, therefore, the penalty cannot be sustained. Accordingly, I set aside the penalty. In the result, the impugned order is set aside and the appeal allowed with consequential relief, due to the appellants, if any.
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