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2006 (3) TMI 350 - CESTAT, NEW DELHIExtract: ........ In the circumstances the impugned order is set aside after waiving the pre-deposit of whole of duty and penalty. The appeal is restored and we direct the Chief Commissioner, Chandigarh to assign the appeal to the Commissioner (Appeals) whose jurisdiction to decide the appeal. The appeal is disposed of as indicated above. (Pronounced in the court)
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