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2004 (5) TMI 83 - HIGH COURT OF GUJARAT AT AHMEDABADExtract: ....... under the provisions of Rule 96ZQ(5)(ii). The matter is to be remanded to Deputy Commissioner of Central Excise and Customs, Vapi for determination of penalty under the provisions of Rule 96ZQ(5)(ii) of the Rules in light of the principles laid down in the aforesaid judgment. Rule is made absolute to the aforesaid extent with no order as to costs.
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