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2000 (12) TMI 675 - CEGAT, NEW DELHIExtract: ....... of interest free advances. For this purpose, the impugned orders are set aside and the case is remitted back to the jurisdictional Deputy Commissioner, for passing a fresh order after allowing the appellants to produce relevant data and to make submissions. The penalty amount shall also be re-considered in the light of the re-computed duty demand.
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