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2006 (7) TMI 474 - CESTAT, KOLKATAExtract: .......e Central Excise Act and not under the Customs Act. This issues of the duty liability under Central Excise Act and quantum of liability under the Customs Act have to be determined. The appeals are remitted in remand proceedings for fresh decision after waiver of pre-deposits. The applications are also disposed accordingly. (Pronounced on 14-7-2006)
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