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2008 (9) TMI 769 - CESTAT, AHMEDABADExtract: .......t. 5. emsp We make it clear that we have not gone into the merits of the case and have not expressed any opinion on the same. Appellants are at liberty to raise the pleas in their defense and make submissions before adjudicating authority in de novo proceedings. 6. emsp All the appeals are allowed by way of remand (Pronounced in Court on 29-9-2008)
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