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2001 (12) TMI 600 - AT - Central ExciseExtract: .......or as to how the case law relied on by the assessee was applicable to the facts of the case. I, therefore, set aside the impugned order and allow this appeal by way of remand, directing the Commissioner (Appeals) to dispose of the appeal before him on its merits by way of a speaking order after giving an opportunity of being heard, to the assessee.
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