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2003 (11) TMI 389 - CESTAT, NEW DELHIExtract: .......iability. As we are remanding two aspects of the duty liability to the Adjudicating authority we leave the question of imposition of penalty and interest open to be decided by the Adjudicating authority after affording a reasonable opportunity of hearing to the Appellants. The penalty and interest imposed under the impugned Order is thus set aside.
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