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2004 (12) TMI 166 - AT - Central ExciseExtract: .......Rules. The matter pertaining to quantification of duty on spares and penalty thereon is remanded to the original authority for de novo consideration. Both these appeals are disposed of partly by allowing the claim of the appellants with regard to the Water Filter-cum-Purifier and by remanding the issue pertaining to the spares. Ordered accordingly.
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