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2003 (1) TMI 448 - AT - Central ExciseExtract: .......emit the matter back to the original authority to re-determine the issues based on the material on record after setting aside the impugned order. It is needless to emphasize that the appellants should be heard in these remand proceedings and a finding on each of the contentions raised by them be arrived at. We dispose of these appeals. Accordingly.
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