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2006 (12) TMI 409 - CESTAT, NEW DELHIExtract: .......n under Section 12B of the Central Excise Act. The impugned order is, therefore, set aside and the matter is remanded to the adjudicating authority for a fresh decision in accordance with the law and in the light of the observations made in this judgment The appeal is accordingly allowed by way of remand. (Pronounced and dictated in the open Court)
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