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2007 (1) TMI 421 - CESTAT, MUMBAIExtract: .......es it is felt desirable to remand the matter back to the Commissioner (Appeals) to apply his mind as regard the quantum of penalty after hearing both sides and ascertaining the conduct of the assessee in having finally discharged the final amount of duty with interest. 7. emsp Thus, appeal is allowed in above terms. (Pronounced in Court on 19-1-07)
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