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2002 (11) TMI 236 - CEGAT, COURT NO.I, NEW DELHIExtract: .......lso set aside. After finalizing the demand of duty, as directed above, it will be open to the Assessing Authority to decide whether penalty is liable to be imposed and if so, to what extent. The liability to pay interest under Section 11AB will be limited to the duty liability ultimately decided on recomputation. 8. The appeal is allowed by remand.
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