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2003 (9) TMI 583 - CESTAT, MUMBAIExtract: .......s, we set aside the impugned Order and remand the matter to the Commissioner for de novo decision on the above disputed issue of limitation as also availability of exemption notification to the appellants. The appellants are at liberty to advance arguments on the issue of correct classification of the goods. Appeal is thus allowed by way of remand.
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