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2004 (9) TMI 276 - AT - Central ExciseExtract: .......m and remand the matters to the jurisdictional Adjudicating Authority with the direction to consider the imposition of penalty after quantifying the duty against M/s. Shiplachem and after affording a reasonable opportunity of hearing to them. The appeals are disposed of in these terms. (Operative part of order pronounced in open Court on 13-9-2004)
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