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1983 (12) TMI 174 - AT - Central ExciseExtract: .......lants urged that there was no justification for the imposition of penalty. In the light of the observations set out above, the Order-in-original No. 1/82 dated 29-3-1982 is set aside and the matter remanded back to the Collector of Central Excise for de novo adjudication. The question of penalty is left open to be decided in the final adjudication.
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