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2005 (5) TMI 484 - AT - Central ExciseExtract: .......stainable in view of their submissions. He shall pass fresh orders after extending them a reasonable opportunity of being heard in their defence. emsp 8.In the result we set aside the demand of additional duty of excise and remand the issue of liability to basic excise duty to the Commissioner as above. emsp 9.The appeal is disposed of accordingly.
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