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2017 (11) TMI 1988 - AT - Central ExciseWaiver of demand of duty with interest and penalty - HELD THAT:- Both sides have agreed that against the impugned order, the assessee-Respondents have filed the case before the Tribunal in M/S SHREE POUCHES VERSUS CCE, JAIPUR-I [2017 (11) TMI 701 - CESTAT NEW DELHI] and the Tribunal by modifying the impugned order remanded the matter to the original authority. When it is so, then we remand this matter also pertaining to the dropping of the demand to the original authority. Thus, the original authority is directed to decide the issue de novo, but by providing a reasonable opportunity to the assessee-Respondents to present their case. Fresh evidence, if any, may be admitted as per law. The appeal filed by the Department is allowed by way of remand.
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