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2004 (5) TMI 430 - AT - Central ExciseExtract: ....... findings herein, the matters are required to be remitted back to the original authority to re-determine the classification and thereafter work out the duty demands, if any. The issue of penalty kept open and be re-determined in view of the quantum of demands, if any, after hearing the assessee. 3. emsp All appeals allowed as remand in above terms.
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