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2005 (7) TMI 484 - CESTAT, MUMBAIExtract: .......d the plea of suppression, if duties are required to be determined in the remand proceedings, can be taken up for reconsideration. 2.5 The question of penalty would arise only after the duty demand, if any determined. They issue on penalty also to be re-determined in Remand. 3.1Appeals therefore allowed as Remand. (Pronounced in Court on 15-7-2005)
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