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1999 (7) TMI 75 - SCH - Central ExciseExtract: .......ority. 2. The appeal is allowed. The impugned order of remand is set aside only to the extent that the adjudicating authority while hearing the parties and passing a fresh order in the matter shall do so unobsessed by any observation made and finding recorded in the impugned order. 3. The appeal stands disposed of accordingly. No order as to costs.
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