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1997 (7) TMI 171 - SUPREME COURTExtract: ....... in Mafatlal (supra) and the above-said Format Order in terms of the amended Section 11B of the Act. 6. For the aforesaid reason, the appeal is allowed in the above manner. The impugned judgment of the High Court is set aside and the matter is remitted to the concerned Assistant Commissioner, Central Excise, for a fresh decision as indicated above.
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