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1983 (9) TMI 278 - AT - Central ExciseExtract: .......ame has to be exercised judicially. We find there is no force in the learned Departmental Representative’s arguments. Keeping in view the facts and circumstances of the case we remand the appeal to the Collector (Appeals) to look afresh into the matter and decide the same in accordance with law. For statistical purposes the appeal is allowed.
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