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2001 (4) TMI 87 - SC - Central Excise
Extract:
.......and order of the Tribunal under challenge and remand the appeals to the Tribunal for being heard and disposed of afresh, bearing in mind what we have stated above. All contentions may be raised before the Tribunal by either party. Liberty is given to produce additional evidence. 7. The Civil appeals are allowed accordingly. 8. No order as to costs.