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2009 (7) TMI 928 - AT - Central ExciseExtract: .......al effect, and would not be legally enforceable. 5. emsp In the result, therefore, the appeals succeed on the limited ground. The impugned orders are hereby set aside without expressing any opinion on the merits of the case and the matters are remanded to the Commissioner (Appeals) to dispose of the appeals in accordance with the provisions of law.
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