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1997 (6) TMI 126 - CEGAT, NEW DELHIExtract: .......on and since remand is not pressed necessary, we do not propose to remand the case. 10. emsp We set aside the impugned order and allow the appeal. We make it clear that this order shall not stand in the way of either of the parties from raising appropriate contentions in any other adjudication proceedings on the aspect of excisability or otherwise.
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