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2002 (3) TMI 398 - CEGAT, BANGALOREExtract: .......11AC is therefore not called for and is set aside. (f) emsp As regards penalty under Rule 173Q and Rule 209A, the same is set aside, with direction that the quantum thereof, should be re-determined depending on the amount of duty that may become payable if and as determined in the de novo proceedings. 4. emsp Appeals are allowed in the above terms.
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