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2005 (12) TMI 518 - AT - Central ExciseExtract: ....... it cannot be held that the appellant was evading Central Excise duty. Having regard to the facts mentioned above I hold that the Commissioner (Appeals) order which is not based on the findings of the lower authority has to be set aside. I accordingly do so. 4. emsp The ROM application and the appeal are disposed off accordingly (Dictated in court)
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