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2006 (3) TMI 541 - AT - Central ExciseExtract: .......ents are free to argue their case before the lower appellate authority regarding demand of duty against them as well as other issues such as limitation etc. The lower appellate authority shall allow an adequate opportunity of hearing to both sides before passing a fresh order. 8. emsp The appeal is allowed by way of remand. (Dictated in open Court)
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