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1997 (9) TMI 180 - CEGAT, NEW DELHIExtract: ....... the cost of alternative superior packing and the packing cost already added to the assessable value and for passing a fresh order in accordance with law. On remand, the question of imposition of penalty and quantification of penalty, if any, will also be dealt with by the jurisdictional adjudicating authority. The appeal is allowed in this manner.
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