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2008 (10) TMI 361 - CESTAT, CHENNAIPenalty - original authority overlooked the corrigendum issued to the SCN - assessee preferred an appeal to the Commissioner (Appeals) - matter remanded to the lower authority for re-quantification of duty - Held that: - remand order passed by the lower appellate authority without considering the assessee's case on merits is not sustainable in law - order passed by the original authority without considering the corrigendum to the SCN is also illegal - set aside both the orders and direct the original authority to pass fresh order of adjudication of the SCN as amended by the corrigendum thereto, after considering all the submissions of the party as also giving them a reasonable opportunity of being heard
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