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2002 (12) TMI 484 - CEGAT, NEW DELHIExtract: ....... to pay the same forthwith. The Commissioner will decide the question of admissibility of abatement of duty after affording a reasonable opportunity of hearing to the respondents. We fully agree with the learned Advocate that the present matter is not a case warranting imposition of any penalty. 5. emsp The appeal is disposed of in the above terms.
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