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2001 (8) TMI 1127 - AT - Central ExciseExtract: .......requires to be sent back for fresh decision after hearing both sides. 9. emsp In view of the discussions made above, the impugned order of the Commissioner (Appeals) is set aside and the matter is sent back for a fresh decision after affording an opportunity of hearing to both the sides. The appeal of the appellants stands allowed by way of remand.
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