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2009 (8) TMI 1043 - AT - Central ExciseExtract: .......pe of Rule 7. 7. In the result, we set aside the impugned orders of the Commissioner (Appeals) and allow these appeals by way of remand directing the lower appellate authority to pass fresh orders in the manner specified hereinbefore. Needless to say that a reasonable opportunity of being heard should be given to the assessee. (Pronounced in court)
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