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2007 (7) TMI 517 - CESTAT, AHMEDABADExtract: .......e past, though common appeal was filed, the same has not been taken cognizance. Therefore, the learned Commissioner is hereby directed to dispose of this appeal, vide E/444/02 which pertains to this appellant in respect of penalty amount and give a fresh decision in accordance with law. Appeal is allowed. (Dictated and pronounced in the open Court)
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