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1996 (4) TMI 230 - CEGAT, NEW DELHI
Extract:
.......e light of directions regarding liability to confiscation given earlier by us. We remand the matter to Collector, Central Excise, for passing suitable Orders through de novo proceedings in regard to quantification, confiscation and penalty under Rule 173Q in the light of directions given hereinabove and after observing Principle of Natural Justice.