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2000 (12) TMI 130 - CEGAT, NEW DELHIExtract: ....... 529 (T). In view of this the penalty imposed upon and interest demanded from the Appellants is set aside and the matter is remanded to the Commissioner for considering the imposition of penalty and demanding interest in respect of the clearances of goods after Sections 11AB and 11AC came into force. 9. The appeal is disposed of in the above terms.
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