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2002 (3) TMI 481 - AT - Central ExciseExtract: .......pon him under the said amended section. 9. emsp In view of the foregoing, I hold that if the facts and circumstances of the case require, the Commissioner (Appeals) has the powers to remand the matter to the lower authorities for fresh decision on the disputed issues. The impugned order doing so is upheld and the Revenue rsquo s appeal is rejected.
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