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2004 (9) TMI 544 - CESTAT, KOLKATAExtract: .......his can only be decided after adducing evidences from both the sides. Therefore, we set aside the impugned order and remand the matter to the adjudicating authority with a direction that the finding of this issue is to be reached after considering the evidences placed by both the sides. 8. emsp Consequently, appeal is thus allowed by way of remand.
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