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2003 (10) TMI 343 - CESTAT, NEW DELHIExtract: .......pellant No. 2, M/s. Shyam Communication Systems Ltd. is allowed by way of de novo remand. Consequently, the liabilities on the appellant No. 1 shall be confined only to the seizure affected from their premises, while the de novo proceedings shall cover the seizure at the premises of the Appellant No. 2. The appeals stand disposed of in above terms.
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