2009 (2) TMI 598

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.... the Respondent. [Order per : Archana Wadhwa, Member (J)]. - No demand stands quantified against the applicants nor any penalty stands imposed inasmuch as the impugned order of the Commissioner (Appeals) has remanded the matter to the lower authorities for de novo adjudication. As such, no pre-deposits are required to be made in terms of Section 129E of the Customs Act. 2. However, the ap....