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2008 (12) TMI 592 - CESTAT, MUMBAIExtract: ....... penalty imposable under Rule 173Q prior to 28-9-96. The mater is remanded back to the Commissioner (Appeals) for the limited purpose of determining the duty involved during the period 28-9-96 to 31-3-97 and to determine the quantum of penalty imposable under Section 11AC. Accordingly appeal is partly allowed. (Pronounced and dictated in the Court)
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