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1991 (3) TMI 274 - AT - CustomsExtract: .......orted in 1983 (12) E.L.T. 322. Accordingly, I am of the view that while passing the adjudication order, the adjudicating authority should have mentioned whether the penalty is being imposed under Section 112(a) or (b). Accordingly, I agree with the view of the Judicial Member. The matter to be placed before the Bench for passing appropriate orders.
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