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1999 (8) TMI 386 - CEGAT, CALCUTTAExtract: .......ined assessable value in accordance with law. The quantum of penalty would also be re-determined by the original adjudicating authority depending upon the final outcome of re-calculation of the duty amount. The appellants are at liberty to put forth their defence before the adjudicating authority. The impugned Order is modified to the above extent.
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