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2005 (7) TMI 437 - AT - Central ExciseExtract: .......ts. 3. emsp In the facts of this case, we find the credibility of the material evidence is required to be establish and thereafter an interpretation arrived at and then the determination of the charges in the notice and consequences determined under the Act and the Rules. 4. emsp Appeals allowed as remand for de novo decision. (Pronounced in Court)
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