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2003 (10) TMI 220 - CESTAT, MUMBAIExtract: .......oner should readjudicate the case applying the ratio of the judgments of the Apex Court. While adjudicating the case afresh the Commissioner may take into consideration the contention that the respondent deposited the duty involved and the interest worked out at 24 per annum as per their averment before us. 9.The appeal is allowed by way of remand.
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