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2002 (8) TMI 542 - CEGAT, BANGALOREExtract: .......herefore required to be re-worked in the above terms. (v) emsp Since we are remanding the matter back for re-determining the values, we leave the question of limitation and consequent imposition of penalties open for both sides in the de novo proceedings being ordered. 5. emsp The appeals are disposed of in the above terms for de novo adjudication.
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