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2002 (1) TMI 204 - CEGAT, COURT NO. I, NEW DELHIExtract: .......lear that even though we have set aside the imposition of penalty which is part of the impugned order, it will be open to the adjudicating authority to impose penalty on the noticee in case the issue regarding clandestine removal of 3302 pieces of telephones is ultimately decided against the assessee. 29.The appeals are allowed and partly remanded.
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