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2001 (12) TMI 611 - CEGAT, NEW DELHIExtract: .......et aside the impugned order and allow the present appeal by way of remand in relation to the question of modvatability of the items mentioned in Annexures C and D to the show cause notice, directing the Commissioner (Appeals) to decide the issues on their merits and pass a speaking order in accordance with law and the principles of natural justice.
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