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1986 (10) TMI 112 - CEGAT, NEW DELHIExtract: .......l have to be re-determined after ascertaining the value of the goods with reference to which duty has been evaded and the duty payable thereon aid iv) emsp that the matter will have to be therefore remitted to the Collector for adjudication and passing orders afresh in the light of the above directions. The appeal is disposed of in the above terms.
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