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2001 (7) TMI 162 - CEGAT, BANGALOREExtract: .......venue. (e) Since the quantum and the amounts which are required to be paid as duty after modvat eligibility, are to be determined, we cannot uphold the quantification of penalty. The same is required to be re-determined after determining the amounts which may be payable as duty. 5. In view of our findings the appeals are disposed of in above terms.
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