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2011 (5) TMI 104 - AT - Central ExciseOrder - Aspects of passing the order - impugned order should have demonstrated the position of law for drawing a conclusion - the cases of the past are specifically taken care by the statutory provision by section 97 of the Finance Act 2007 Bringing an amendment to sub-section (1) of section 11A - Such provision is of safeguard in nature and that is made applicable from 17.11.1980 - Perusing first appellate order itself, a man of ordinary prudence and diligence may view that a quasi-judicial authority shall not decide a matter in vacuume - This is the case where an order in vacuum has been passed without the law being considered - Hence, remand the matter to the ld. Appellate Authority to deal the matter afresh issuing notice to the assessee.
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