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1997 (12) TMI 353 - CEGAT, NEW DELHIExtract: .......e not upheld the allegation of suppression, we deem it proper to remit the penalty imposed the appellants. 6. emsp With these observations, we remand the matter back to the appropriate Adjudicating Authority for redetermination of the duty payable by the assessees on removal of that portion of demand which is hit by limitation. Ordered accordingly.
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