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2004 (2) TMI 570 - AT - Central ExciseExtract: .......demands as made cannot be upheld and the matter requires to be remitted for re-working out the demands. 5. emsp Since demands have to be re-worked out, the penalties as imposed are set aside and the matter kept for re-determination of penalties, if any, after working out the demands in the de novo proceedings. 6. emsp Appeal allowed in above terms.
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