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2002 (3) TMI 695 - CEGAT, BANGALOREExtract: .......ase, the question of suppression should be left open to both sides along with the determination of penalty and its quantum under Section 11AC and Rule 209A, which has to consider the quantum of duty, if any, short levied and the facts of the case. 5. emsp In view of our findings, the order is set aside and appeals allowed for de novo consideration.
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