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2003 (5) TMI 312 - CESTAT, NEW DELHIExtract: ....... it is reversed/altered by any higher competent forum. We do not find any mistake of fact or law appearing on the face of the impugned final order. Through this order the adjudicating authority has been directed to decide the case afresh in accordance with law. Therefore, we do not find any merit in the ROM of the Revenue and the same is dismissed.
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