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2002 (4) TMI 855 - AT - Central ExciseExtract: .......mounts. Further since the lower Appellate Authority has not recorded any finding on the merits of the case, we are of the view that this is an appropriate case for remand for fresh decision by Commissioner (Appeals) without insisting on pre-deposit. We order accordingly. In the result, we set aside the impugned order and allow the appeal by remand.
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