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1995 (3) TMI 267 - AT - Central ExciseExtract: ....... adduce evidence in support of their allegations/submissions. 4A. emsp Question of penalty will also be at large before the adjudicating authority having regard to the amount of duty payable by the appellants after allowing them the modvat credit and finding on time bar, if any. 5. In the light of the above directions, appeals is allowed by remand.
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