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1976 (12) TMI 181 - HC - Central ExciseExtract: ......./74, I remit all the three cases back in the exercise of our jurisdiction under Art. 227 of the Constitution to the competent Excise Authority to go into the questions as indicated above and make his decision in the light of the directions given above and in accordance with law. In the circumstances of the cases there shall be no order as to costs.
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