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2006 (4) TMI 420 - AT - Central ExciseExtract: .......that authority. 5. emsp In the result, the orders of both the lower authorities are set aside and this appeal is allowed by way of remand. The original authority is directed to pass a fresh order in accordance with law and in terms of this order, after giving the party a reasonable opportunity of being heard. (Dictated and pronounced in open Court)
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