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2001 (12) TMI 145 - CEGAT, NEW DELHIExtract: .......orders in both these appeals are ordered to be set aside and the matter is sent back to the adjudicating authority for determining the amount at the rate of 8 , payable or reversable, by the appellants in terms of Rule 57CC of the Rules and the issue of imposition of penalty, if any, imposable on them, in the light of what has been discussed above.
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