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1992 (12) TMI 148 - BEFORE THE COLLECTOR OF CENTRAL EXCISE (APPEALS),Extract: .......ow the appellant rsquo s plea and remand the matter to the ldquo lower original authority as mentioned above. Accordingly the appeal is allowed by way of remand. rdquo 7. In view of the above, there is no substance in the Department rsquo s appeal and has to be rejected. ORDER 8. For the reasons discussed above, the Departmental appeal is rejected.
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