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2000 (8) TMI 553 - AT - Central ExciseExtract: ....... Pondicherry and confiscation of the said quantity is required to be upheld and remanded to the Commissioner, Kochi Customs, for re-adjudication. (f) In view of our findings the orders on penalty and duty demand are therefore required to be set aside and remanded for de novo adjudication. 7. ensp We order as above and allow the appeals accordingly.
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