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2013 (12) TMI 1587 - AT - Central ExciseExtract: .......remand all the matters to the Commissioner (Appeals) to decide the issue afresh after considering the Larger Bench decision . Needless to say that the Commissioner (Appeals) shall given an opportunity of hearing to the respondents before taking a decision. All these appeals are allowed by way of remand. (Order dictated and pronounced in open court)
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