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1983 (2) TMI 317 - Commissioner - Central ExciseExtract: .......r the reasons discussed above, I hold that the Asstt. Collector’s order has been passed in contravention of principles of natural justice and that his findings are not based on facts. I, therefore, set aside his order without prejudice and direct that he should reconsider the matter de novo, keeping in view the observations made herein above.
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