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1996 (11) TMI 265 - CEGAT, MADRASExtract: ....... in the assessee rsquo s unit has to be one of the important basis, and also the norms fixed by the department for determining the quantum of production. We, therefore, set aside the impugned order and allow the appeals by remand. It is open to the appellants to adduce all evidences as are available to them under law during the de novo proceedings.
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