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1988 (12) TMI 253 - CEGAT, NEW DELHIExtract: .......stant Collector for de novo consideration and adjudication after giving the Importers a full opportunity to explain their case on the grounds taken against them by the department. While passing his orders, he will no doubt, bear in mind the decision of this Tribunal in the case of M/s. Kinetic Engineering Ltd. (supra). 11. Appeal allowed by remand.
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