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2010 (2) TMI 1010 - AT - Central ExciseExtract: .......ed to the adjudicating authority for de novo adjudication to decide afresh in view of the Board Circular dated 23-9-99 and after affording opportunity of hearing to the appellants. Both sides are at liberty to raise the issues before the adjudicating authority. The appeal is disposed off by way of remand. (Dictated and pronounced in the open court)
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