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2000 (10) TMI 433 - CEGAT, MUMBAIExtract: .......r, the duty being payable by each of these appellants are to be requantified on determination either of the question of manufacture or the availability of the notification or both. Therefore, penalties if they are liable to be, would also be redetermined. 9. emsp Accordingly, we set aside the penalties. 10. emsp Appeals are accordingly disposed of.
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