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2004 (1) TMI 615 - CESTAT, MUMBAIExtract: .......rder in so far as it relates to the amounts of redemption fine and penalty imposed and remand the matter to the successor Commissioner for re-determination of appropriate fine and penalty. The respondents shall be allowed a reasonable opportunity of hearing before passing a fresh order. 5. emsp Department rsquo s appeal is allowed by way of remand.
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