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2010 (12) TMI 1139 - CESTAT BANGALORE
Extract:
.......e the impugned order. We remand the dispute regarding duty liability of the assessee and its penal liability for a fresh decision by the Original Authority. The penal liability of the individuals shall also be decided in de novo proceedings following principles of natural justice. The appeals are disposed of. (Pronounced in open Court on 8-12-2010)