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2016 (3) TMI 946 - AT - Central ExciseDemand raised on presumption - Held that:- Tribunal in its remand order had directed the Revenue to provide copies of all the relied upon documents and opportunities to be heard to the appellant. It is seen that the Revenue has failed to do both. In these circumstances, we are left with no option but to set aside the impugned order and remand the matter for fresh adjudication after providing the copies of relied upon documents and opportunities to be heard.
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