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1999 (2) TMI 212 - CEGAT, NEW DELHIExtract: ....... that the case is required to be remanded for reconsideration on this ground alone. Accordingly, we dispense with the requirement of predeposit of duty and penalties and take up the appeals themselves for consideration and allow them by way of remand. The appellants are at liberty to raise their defence on all counts during the de novo proceedings.
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