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2008 (8) TMI 703 - CESTAT, BANGALOREExtract: .......mply justified. Hence, I uphold the imposition of the penalty on the second appellant also. Thus, the matter is disposed of by way of remand as per the directions given supra. The de novo order should be issued within a period of three months after giving an opportunity to the appellants for personal hearing. (Pronounced and dictated in open Court)
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