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1975 (10) TMI 99 - COLLECTOR CENTRAL EXCISE, NEW DELHIExtract: .......nted by his precessor. The Assistant Collector should have again extended an opportunity of personal hearing to the appellants at his level. In view of the above I set aside the order of the Assistant Collector without going into its merits and direct him to decide it de novo after ensuring that principles of nature justice are fully complied with.
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