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1997 (7) TMI 140 - SC ORDERExtract: .......material are not exigible to excise duty. This order of the Tribunal is, therefore, to be set aside and the matter has to go back to the Tribunal for a fresh decision in accordance with law. 3. Consequently, the appeals are allowed. The Tribunal s order is set aside. The Tribunal would now decide the appeals before it afresh in accordance with law.
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