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2007 (2) TMI 424 - AT - Central ExciseExtract: .......ellate authority will, however, be at liberty to rely on any appropriate judicial authority not affected by the Apex Court rsquo s ruling in West Coast Paper Mills (supra). Needless to say, the assessee shall be given a reasonable opportunity of being heard. 5. emsp The appeals stand allowed by way of remand. (Dictated and pronounced in open Court)
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