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2001 (5) TMI 689 - CEGAT, KOLKATAExtract: ....... remand the matter to the Asst. Commr. to decide the appellants rsquo application afresh. Needless to say that before decision, the appellants would be given an opportunity to place evidence before the Adjudicating authority as regards the inputs lying in stock either as such or as contained in the final product. Appeal is allowed by way of remand.
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