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2001 (7) TMI 696 - CEGAT, NEW DELHIExtract: .......or to 11-3-1994, the appellants shall pay duty. This duty should be requantified by the Commissioner after considering the aforesaid submissions of the appellants in accordance with law. The penalty imposed on the appellants will stand reduced to Rs. 5000/- in view of our findings on the merits of the case. The appeal is disposed of in these terms.
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