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2004 (10) TMI 171 - CESTAT, NEW DELHIExtract: ....... for deciding the duty, if any, payable on the scrap. If any such duty was payable, the same may be adjusted from the duty deposit already made and the remaining amount may be returned to the appellant. There is no justification for imposition of penalty in this case. Accordingly, the penalty is set aside. 5. The appeal is allowed by way of remand.
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