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2007 (10) TMI 667 - AT - Central ExciseExtract: .......iling the return. The impugned order to the extent it upholds penalty is set aside and the matter is remanded back to the Ld. Commissioner (Appeals) to consider the issue afresh after granting an opportunity of personal hearing to the appellant. The appeal is allowed in respect of the penalties as indicated above. (Pronounced in Court on18/10/2007)
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