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2002 (9) TMI 699 - CEGAT, CHENNAIExtract: .......ntioned in the order-in-original which was confirmed in appeals and separate penalty has to be imposed under Section 11AC of the Central Excise Act, 1944. We, therefore, remand the matter to the original authority for apportioning the duty separately under the Rules and under Section 11AC of the Act. Both the appeals succeed by way of remand order.
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