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1997 (12) TMI 449 - CEGAT, NEW DELHIExtract: .......above findings is required to be done, the matter is remitted to the concerned Adjudicating Authority for quantification. Penalty aspect may also be looked into by the concerned Adjudicating Authority and the penalty amount may be redetermined after determining the exact amount of duty payable in respect of the above two items. Ordered accordingly.
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