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2000 (8) TMI 204 - AT - Central ExciseExtract: .......d on merits and only a small portion has been remanded, we set aside the penalty and direction for payment of interest. The Commissioner would decide the quantum of penalty, if any leviable on the appellant, depending upon the confirmation of demand of duty in de novo proceedings. Appeal is thus partly allowed on merits and partly by way of remand.
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