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1974 (11) TMI 93 - HC - Central ExciseExtract: .......entral Excise, dated 25-2-1971 (Annexure II) and direct him to decide the appeal afresh in the light of the aforesaid elucidation of law and after giving an opportunity to the petitioner to produce materials and to adduce evidence in support of its contentions. 18. In the circumstances of the case, parties are directed to bear their own costs.
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