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2001 (3) TMI 803 - CEGAT, BANGALOREExtract: .......nly thereafter it could be decided whether Chapter No. 2 or HSN exclusion clause would be applicable. For this purpose the Order-in-Appeal of Commissioner (Appeals) is also set aside with directions that the matter should be redetermined after following the principles of natural justice. The appeals are allowed as remanded for de novo adjudication.
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