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2000 (1) TMI 133 - AT - Central ExciseExtract: .......section 35E of the Central Excise Act by travelling beyond the record of proceeding before the adjudicating authority and, therefore, remanding of the matter is not justified. Accordingly, we set aside the impugned order and allow the appeal on this preliminary point alone without going into the merits of the classification of the disputed product.
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