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1999 (5) TMI 559 - CEGAT, NEW DELHIExtract: .......e of liability of the appellants to penalty, to the Jurisdictional Commissioner of Central Excise who shall hear the appellants after supplying of copies of the relied upon documents. He shall pass fresh orders in accordance with law after extending reasonable opportunity of hearing to the appellants. The appeals are disposed of in the above terms.
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