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2003 (10) TMI 153 - CESTAT, MUMBAIExtract: .......hat the Supreme Court direction in paras 13 and 14 of the Mediwell Hospital and Health Care Pvt. Ltd. (supra) are enforced. Only on failure thereof, can duty penalty confiscation liability could be arrived, after complying with the principles of natural justice. 5. This appeal is, therefore, allowed as remand after setting aside the impugned order.
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