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1993 (12) TMI 121 - CEGAT, NEW DELHIExtract: ....... have to pay the whole of the duty on this value since there is no provision for granting 40 exemption for the first Rs. 5 lakhs. He can not club the first two slabs of Rs. 5 lakhs and Rs. 15 lakhs as done by him in this case. 13. In my opinion therefore, the appeal was required to be remanded for de-novo ascertainment of the quantum of short levy.
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