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1981 (1) TMI 254 - APPELLATE COLLECTOR OF CENTRAL EXCISE, MADRASExtract: .......cate the impugned order and remand the case, so that it may be reopened and decided afresh by the lower authority in the light of my observations herein and in the light of any material which the appellants may like to place before him. Copy of the Government’s order in revision is to be enclosed to this order). Thus, I dispose of the appeal.
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