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2003 (1) TMI 171 - CEGAT, NEW DELHIExtract: ....... go back to re-calculate the duty to be charged from the appellants, these aspects of availability of exemption notification and calculation mistake may also be re-examined before calculating the amount of duty. We also leave the question of imposition of penalty open to the jurisdictional authority. 7. The appeal is disposed of in the above terms.
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