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2004 (11) TMI 345 - CESTAT, NEW DELHIExtract: .......f aforesaid levy scheme. After hearing ld. SDR and perusing the impugned order, we find merit in the contention of the appellant that for deciding the issue in dispute the provision of Explanation to Rule 96ZO(3) of Central Excise Rules are material. Therefore, the Final Order is recalled and the matter posted for re-hearing on merits on 1-12-2004.
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