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2008 (8) TMI 376 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......vy of duty or penalty in terms of the statute. The Adjudicating Authority is to decide the question of evasion of excise duty and at whose instance. Such Authority has to comply with the procedure which is required to be complied with as provided under the Act. 8. In view of the above, the present appeal is disposed of in the terms indicated above.
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