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1995 (3) TMI 196 - CEGAT, NEW DELHIExtract: .......set aside the impugned order, and remand the matter to the Collector of Central Excise for de novo adjudication in accordance with law. He shall decide the matter on the basis of the evidence placed before him and pass a fresh order after extending an opportunity of personal hearing to the appellants. 6. The appeal is thus allowed by way of remand.
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