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1997 (7) TMI 145 - SCH - Central ExciseExtract: .......ature of the process and of the end product by which the goods comes into existence, to enable a decision on the point whether the goods are exigible to excise duty. The appropriate course therefore is to remit these matters to the adjudicating authority for a fresh decision in accordance with law. 2. We direct accordingly. The appeals are allowed.
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