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    <title>2002 (12) TMI 79 - Supreme Court</title>
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    <description>Where related issues were already being reconsidered in de novo proceedings, the SC declined to decide the penalty question itself under Central Excise law. It directed the Commissioner to re-examine the penalty issue afresh in accordance with law, after considering all relevant facts and permitting both sides to file additional documents. The duty demand was not in dispute in the appeal, and the matter was left for fresh adjudication on penalty rather than final determination on merits.</description>
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