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2000 (1) TMI 679 - CEGAT, NEW DELHIExtract: .......ould go back to the jurisdictional Asstt. Commissioner, Central Excise for full examination of the matter in the light of our above observations. After affording an opportunity to the manufacturers, the matter should be re-decided in accordance with law. 12. emsp The appeal filed by the Revenue is thus allowed by way of remand. Ordered accordingly.
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