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2003 (4) TMI 343 - AT - Central ExciseExtract: ....... would be linked with the amount of duties being re-quantified in the de novo proceedings. Therefore, the penalty as arrived at in the impugned order is set aside and the Commissioner ordered to re-determine the penalty, if any, which would be applicable as per law on the quantum of duty evaded. 4. emsp The appeal is disposed of in the above terms.
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